https://www.taxtmi.com/caselaws?id=52308 CESTAT held that classification under sub-heading 2710.13 required proof not only that the goods had a flash point below 25 C, but also that they were suitable for use as fuel in spark ignition engines by themselves or in admixture with other substances. The Chemical Examiner's report supported only the flash point criterion and did not establish the suitability requirement, and no other technical evidence filled that gap. As the Revenue failed to prove the tariff entry, the assessee's classification was accepted and the demand failed. Once the classification was unsustainable, the allegation of suppression and the penalty under Section 11AC also could not stand. en-us Tue, 07 Oct 2003 00:00:00 +0530 Sat, 10 Aug 2024 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52308 CESTAT held that classification under sub-heading 2710.13 required proof not only that the goods had a flash point below 25 C, but also that they were suitable for use as fuel in spark ignition engines by themselves or in admixture with other substances. The Chemical Examiner's report supported only the flash point criterion and did not establish the suitability requirement, and no other technical evidence filled that gap. As the Revenue failed to prove the tariff entry, the assessee's classification was accepted and the demand failed. Once the classification was unsustainable, the allegation of suppression and the penalty under Section 11AC also could not stand. Case-Laws Central Excise Tue, 07 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52308