2014 (2) TMI 1050

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....r the Appellant. Shri Nagin S. Patel, Advocate, for the Respondent. ORDER Heard both sides. 2. The Revenue filed this appeal against the impugned order passed by the adjudicating authority whereby the proceedings initiated vide the Show Cause Notice were dropped. 3. The Respondents are engaged in the manufacture of Petroleum Products and Chemicals falling under Chapter 27 of the Cen....

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....um Industries v. CCE, Nasik reported in 2010 (255) E.L.T. 317 (Tri.-Mum.) to submit that in the absence of any evidence that the product in question is suitable for use as fuel in spark ignition engines, the product cannot be classifiable as motor spirit. 7. We find that as per Chapter Note 4(a) of Chapter 27 of the Central Excise Tariff, "motor spirit" means any hydrocarbon oil (excluding c....