2003 (4) TMI 137

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....Shri D.B. Shroff, learned Advocate for the appellants states that the impugned order has been passed holding the "First Cut" and "Second Cut" manufactured from naphtha to be classifiable as special boiling point spirit under sub-heading 2710.13 of the Central Excise Tariff. A duty demand of Rs. 2,47,85,427/- has also been confirmed and an equal amount of penalty has been imposed of Rs. 1,52,370/- ....

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....table for use as motor spirit". 3. Shri Shroff also cites the decision in the case of I.O.C. Ltd. v. C.C.E. -1990 (45) E.L.T. 134 (Tribunal) whereunder it was decided that for classification as motor spirit not only flash point is to be determined but also suitability for use as fuel in internal combustion engines is to be ascertained. He also pleads that demand up to January, 2000 is time-barred....

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....en rightly pointed out by the learned Advocate, to merit classification under sub-heading 2710.13, a product has to satisfy both the criteria for motor spirit in regard to flash point as well as suitability for use as fuel in spark ignition engines. The impugned order proceeds on the basis of test regarding the flash point criteria without testing in regard to the suitability for use as fuel. The ....