https://www.taxtmi.com/caselaws?id=373009 Mixed fuel oil could not be classified as motor spirit under Heading 2710 unless it satisfied both the prescribed flash point requirement and the statutory test of suitability for use as fuel in spark ignition engines, whether alone or in admixture with another substance. The record showed testing only in admixture with motor gasoline, while the applicable standard required proof of suitability in admixture with a substance other than mineral oil. That evidence was insufficient to establish the full statutory test, so reclassification as motor spirit was not justified and the related duty demand could not be sustained. en-us Wed, 02 Jan 2019 00:00:00 +0530 Thu, 20 Jun 2019 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373009 Mixed fuel oil could not be classified as motor spirit under Heading 2710 unless it satisfied both the prescribed flash point requirement and the statutory test of suitability for use as fuel in spark ignition engines, whether alone or in admixture with another substance. The record showed testing only in admixture with motor gasoline, while the applicable standard required proof of suitability in admixture with a substance other than mineral oil. That evidence was insufficient to establish the full statutory test, so reclassification as motor spirit was not justified and the related duty demand could not be sustained. Case-Laws Central Excise Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373009