https://www.taxtmi.com/caselaws?id=799010 Furnace Oil and Light Diesel Oil are distinct commodities where their commercial identity, technical characteristics and functional use materially differ. A tariff rate prescribed for the specific entry of Light Diesel Oil cannot be extended to Furnace Oil merely because both products are used as fuel. Relevant distinctions include composition, viscosity, distillation range, sulphur content, sedimentation, ash and water content, and end-use. Classification of Furnace Oil as Light Diesel Oil is therefore unsustainable without a specific entry covering Furnace Oil, requiring fresh classification on that basis. Constitutional objections to statutory pre-deposit requirements were left for the appellate mechanism, which could determine the classification dispute on merits. en-us Tue, 08 Sep 2026 00:00:00 +0530 Wed, 16 Sep 2026 08:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799010 Furnace Oil and Light Diesel Oil are distinct commodities where their commercial identity, technical characteristics and functional use materially differ. A tariff rate prescribed for the specific entry of Light Diesel Oil cannot be extended to Furnace Oil merely because both products are used as fuel. Relevant distinctions include composition, viscosity, distillation range, sulphur content, sedimentation, ash and water content, and end-use. Classification of Furnace Oil as Light Diesel Oil is therefore unsustainable without a specific entry covering Furnace Oil, requiring fresh classification on that basis. Constitutional objections to statutory pre-deposit requirements were left for the appellate mechanism, which could determine the classification dispute on merits. Case-Laws VAT / Sales Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799010