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2014 (9) TMI 846 - AT - Central ExciseClassification of the product manufactured - Revenue is of the view that the product manufactured by the appellant is Motor Spirit on the ground that the flash point of the product is below 250C, while the appellant is of the view that the product cannot be classified as motor spirit on the ground that that the product manufactured by the appellant did not satisfy the condition of use as fuel in spark ignition engines - Held that:- Directions of the Tribunal have not been carried out in view of the fact that the second requirement of suitability for use spark ignition engine has not at all been examined. The opinion of CTSM of IOCL Vadodara is also not conclusive since he himself has clarified that from the given distillation range of solvents, it appears that these solvents can be blended with other petroleum streams to meet the specifications for motor spirit. This cannot be considered as conclusive opinion. Further, Tribunal in case of M/s. Indu Nissan Oxo Chemical Industries Ltd. v. CCE, Vadodara as reported in [1998 (3) TMI 220 - CEGAT, MUMBAI], had held relying on U.S. Customs case that the term ‘suitable for use’ means actually, practically and commercially fit for such use and not casually incidental or possible use. In view of the above, Commissioner’s reliance upon the opinion of CTSM cannot be held appropriate. In the absence of specific test report in support of the product and in view of the fact that the admittedly even at the time of visit of the officers, samples were not available facilitating the test for suitability of product for use in spark ignition engine, the Commissioner’s order cannot be sustained. - Decided in favour of assessee.
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