https://www.taxtmi.com/caselaws?id=788393 Classification of Rishisol S-1, S-2, S-3 and B-1 under CTH 2710.13 as motor spirit turned on cumulative satisfaction of the tariff conditions, including hydrocarbon oil status, a flash point below 25 C, and suitability for use as fuel in spark ignition engines. Although the products met the flash point requirement, the record, including the technical material relied on by both sides, did not establish actual suitability for use as fuel in spark ignition engines. Because the department failed to discharge the burden on that essential condition, reclassification under CTH 2710.13 was rejected and the assessee's classification was sustained. en-us Thu, 19 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788393 Classification of Rishisol S-1, S-2, S-3 and B-1 under CTH 2710.13 as motor spirit turned on cumulative satisfaction of the tariff conditions, including hydrocarbon oil status, a flash point below 25 C, and suitability for use as fuel in spark ignition engines. Although the products met the flash point requirement, the record, including the technical material relied on by both sides, did not establish actual suitability for use as fuel in spark ignition engines. Because the department failed to discharge the burden on that essential condition, reclassification under CTH 2710.13 was rejected and the assessee's classification was sustained. Case-Laws Central Excise Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788393