https://www.taxtmi.com/caselaws?id=53435 Classification under sub-headings 2710.11, 2710.12 and 2710.13 required proof that the product was a hydrocarbon, had a flash point below 25 C, and was suitable by itself or in admixture for use as fuel in a spark ignition engine. Chemical examination established the first two conditions, but not the third. Because all three requirements had to be cumulatively satisfied and the evidence fell short on fuel suitability, the Revenue's proposed classification as special boiling point spirits was rejected, and the product was not classified under those sub-headings. en-us Wed, 15 Sep 2004 00:00:00 +0530 Wed, 13 Oct 2010 13:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53435 Classification under sub-headings 2710.11, 2710.12 and 2710.13 required proof that the product was a hydrocarbon, had a flash point below 25 C, and was suitable by itself or in admixture for use as fuel in a spark ignition engine. Chemical examination established the first two conditions, but not the third. Because all three requirements had to be cumulatively satisfied and the evidence fell short on fuel suitability, the Revenue's proposed classification as special boiling point spirits was rejected, and the product was not classified under those sub-headings. Case-Laws Central Excise Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53435