2004 (10) TMI 178

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....al, Member (T)]. - The issue involved in this appeal, filed by the Revenue, is whether product manufactured by M/s. Tuftween Petrochemical Ltd., is classifiable under Heading 27.10 of the Schedule to the Central Excise Tariff Act as claimed by it or under Heading 38.14 as claimed by the respondents. 2. We heard Shri Vikas Kumar, learned SDR for Revenue and Shri Bipin Garg, learned Advocate for ....

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....y of the criteria for classifying the same under Heading 27.10. The Commissioner (Appeals) has given his finding that a product can be classified under Heading 27.10 if the following three criteria as laid in the tariff are satisfied - (i)      product must be hydrocarbon oil, (ii)    product must have flash point below 25 Degree C, and (iii) &....

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....evenue has not adduced any material or evidence to show that the impugned product either by itself or in admixture with any other substance is suitable for use in spark ignition engine. As rightly held by the Commissioner (Appeals), a product will be classifiable under Heading 27.10 only if this condition is satisfied. In absence of any material to show the suitability of the product for such use,....