https://www.taxtmi.com/caselaws?id=371038 Classification of a hydrocarbon product under Heading 2710 depends on proof that it satisfies the full motor spirit description, including a flash point below 25 C and suitability for use as fuel in a spark ignition engine, by itself or in admixture. The note states that the Revenue must discharge the burden of proving each element of the tariff entry; partial test results or reliance on the assessee's description are not enough. On the record discussed, the product met the test for special boiling point spirits, but the required suitability criterion was not established, so motor spirit classification and the duty demand failed. 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 a hydrocarbon product under Heading 2710 depends on proof that it satisfies the full motor spirit description, including a flash point below 25 C and suitability for use as fuel in a spark ignition engine, by itself or in admixture. The note states that the Revenue must discharge the burden of proving each element of the tariff entry; partial test results or reliance on the assessee's description are not enough. On the record discussed, the product met the test for special boiling point spirits, but the required suitability criterion was not established, so motor spirit classification and the duty demand failed. Case-Laws Central Excise Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371038