https://www.taxtmi.com/caselaws?id=379846 Mixed Fuel Oil was considered against classification as motor spirit under heading 2710 19 90. The Tribunal applied the test that, to qualify as motor spirit, the product must be shown by proper evidence to be suitable for use in admixture with something other than mineral oil. As Revenue did not produce the required evidence, the proposed reclassification and duty demand could not be sustained. The view was therefore in favour of the assessee, and the product was not classified as motor spirit on the facts presented. en-us Wed, 27 Feb 2019 00:00:00 +0530 Thu, 09 May 2019 06:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379846 Mixed Fuel Oil was considered against classification as motor spirit under heading 2710 19 90. The Tribunal applied the test that, to qualify as motor spirit, the product must be shown by proper evidence to be suitable for use in admixture with something other than mineral oil. As Revenue did not produce the required evidence, the proposed reclassification and duty demand could not be sustained. The view was therefore in favour of the assessee, and the product was not classified as motor spirit on the facts presented. Case-Laws Central Excise Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379846