https://www.taxtmi.com/caselaws?id=371038 Classification of hydrocarbon oil as motor spirit under Heading 2710 requires proof that it has a flash point below 25 C and is suitable for use as fuel in a spark-ignition engine, alone or in admixture. Although the goods met the test for special boiling point spirits, suitability for use in admixture with a substance other than mineral oil was not established. The burden rested on Revenue to prove every element of the disputed tariff description; an assessee's product description and partial test results were insufficient. Consequently, classification as motor spirit and the related duty demand could not be sustained. en-us Mon, 26 Nov 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371038 Classification of hydrocarbon oil as motor spirit under Heading 2710 requires proof that it has a flash point below 25 C and is suitable for use as fuel in a spark-ignition engine, alone or in admixture. Although the goods met the test for special boiling point spirits, suitability for use in admixture with a substance other than mineral oil was not established. The burden rested on Revenue to prove every element of the disputed tariff description; an assessee's product description and partial test results were insufficient. Consequently, classification as motor spirit and the related duty demand could not be sustained. Case-Laws Central Excise Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371038