https://www.taxtmi.com/caselaws?id=51859 Classification under Heading 2710.13 required not only satisfaction of the relevant Chapter Note and flash point criterion, but also a finding that the product was suitable for use as fuel in spark ignition engines. The adjudicating order relied only on flash point and omitted the essential fuel-suitability finding, so the classification adopted below was legally unsustainable. As a result, the duty demand, confiscation-related consequences, and penalty were set aside in favour of the assessee. en-us Fri, 04 Apr 2003 00:00:00 +0530 Tue, 28 Sep 2010 18:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51859 Classification under Heading 2710.13 required not only satisfaction of the relevant Chapter Note and flash point criterion, but also a finding that the product was suitable for use as fuel in spark ignition engines. The adjudicating order relied only on flash point and omitted the essential fuel-suitability finding, so the classification adopted below was legally unsustainable. As a result, the duty demand, confiscation-related consequences, and penalty were set aside in favour of the assessee. Case-Laws Central Excise Fri, 04 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51859