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2013 (9) TMI 538 - CESTAT NEW DELHIClassification - manufacturing - motor spirit or Organic Composite Solvent - Chapter sub-heading No. 3814 00 10 or chapter sub-heading 2710 11 13 - Held that:- The onus of proving that the product in question falls within the definition of ‘motor spirit’ classifiable under aforesaid sub-heading is squarely on the Department - Chemical Examiner has given finding in respect of sample being composed of hydrocarbon oil and its flash point is below 25°C. The Chemical Examiner however declined to comment or certify whether or not the sample by itself or in admixture with any other substance was suitable for as fuel in spark ignition engine on the plea that it was not possible by the laboratory to determine octane number and give finding regarding suitability to be used as fuel in spark ignition engine. Thus it is clear that the chemical analysis report does not establish that the disputed goods fulfil the requirement of definition of ‘motor spirit’ in the Chapter Heading 27 - Following decision of Jagdamba Petroleum (P) Ltd. v. C.C.E. [2003 (10) TMI 123 - CESTAT, NEW DELHI] - Decided in favour of assessee.
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