https://www.taxtmi.com/caselaws?id=294726 Classification of an organic composite solvent oil under Chapter 27 turned on whether the Department could prove that it met the tariff conditions for motor spirit or light oil preparations. The chemical examiner's report identified a hydrocarbon mixture with a flash point below 25 C, but it did not certify suitability for use as fuel in spark ignition engines, and the recorded distillation range did not satisfy the chapter note requirement for light oil and preparations. As the Department failed to establish every essential tariff condition, the proposed classification was not sustained and the related duty, interest, penalty and personal penalty were held unsupportable. en-us Wed, 25 Sep 2019 00:00:00 +0530 Thu, 29 Apr 2021 20:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294726 Classification of an organic composite solvent oil under Chapter 27 turned on whether the Department could prove that it met the tariff conditions for motor spirit or light oil preparations. The chemical examiner's report identified a hydrocarbon mixture with a flash point below 25 C, but it did not certify suitability for use as fuel in spark ignition engines, and the recorded distillation range did not satisfy the chapter note requirement for light oil and preparations. As the Department failed to establish every essential tariff condition, the proposed classification was not sustained and the related duty, interest, penalty and personal penalty were held unsupportable. Case-Laws Central Excise Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294726