https://www.taxtmi.com/caselaws?id=439211 Mixed fuel oil was considered under Chapter 27 tariff classification, where Supplementary Note (a) defines motor spirit as a hydrocarbon oil with flash point below 25 C suitable for use as fuel in spark ignition engines, including when used in admixture with another substance. The definition must be satisfied in full, and the decisive requirement is that admixture must be with a substance other than a hydrocarbon oil. On the chemical evidence, the product was mixed with motor gasoline, itself a hydrocarbon oil, so the material did not support classification as motor spirit under Tariff Item 2710 11 19. The assessee's classification under Tariff Item 2710 19 90 was upheld. en-us Thu, 24 Nov 2022 00:00:00 +0530 Mon, 19 Jun 2023 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439211 Mixed fuel oil was considered under Chapter 27 tariff classification, where Supplementary Note (a) defines motor spirit as a hydrocarbon oil with flash point below 25 C suitable for use as fuel in spark ignition engines, including when used in admixture with another substance. The definition must be satisfied in full, and the decisive requirement is that admixture must be with a substance other than a hydrocarbon oil. On the chemical evidence, the product was mixed with motor gasoline, itself a hydrocarbon oil, so the material did not support classification as motor spirit under Tariff Item 2710 11 19. The assessee's classification under Tariff Item 2710 19 90 was upheld. Case-Laws Central Excise Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439211