https://www.taxtmi.com/caselaws?id=53464 Classification under Heading 27.10 required the product to be hydrocarbon oil with flash point below 25 C and, crucially, to be suitable by itself or in admixture for use as fuel in spark ignition engines. In the absence of evidence that this suitability condition was met, classification could not be sustained merely because of the product's composition or the predominance of inputs. The Revenue's claim under Heading 27.10 was rejected, and the assessee's classification was accepted. en-us Tue, 26 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 14:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53464 Classification under Heading 27.10 required the product to be hydrocarbon oil with flash point below 25 C and, crucially, to be suitable by itself or in admixture for use as fuel in spark ignition engines. In the absence of evidence that this suitability condition was met, classification could not be sustained merely because of the product's composition or the predominance of inputs. The Revenue's claim under Heading 27.10 was rejected, and the assessee's classification was accepted. Case-Laws Central Excise Tue, 26 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53464