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2015 (5) TMI 58 - AT - Central ExciseClassification of goods - Whether the goods, in question, are classifiable as "composite organic solvent, not elsewhere specified" covered by heading 3814 of the Central Excise Tariff, or whether the same are classifiable as motor spirit underheading 27101119 - Held that:- Chemical examiner's report while mentioning the flash point as below 25°C is totally silent about the other factor as to whether the product either by itself or in admixture with other substance is suitable for use as a fuel in spark ignition engines. Therefore, in our view, in view of inconclusive chemical report the product, in question, cannot be classified under heading 27101119. - for classifying a product as motor spirit both the criteria regarding flash point being below 25°C and suitability for use, either by itself or in admixture with other substance as fuel in spark ignition engine, must be satisfied by actual test. In view of this, we hold that while the order in original dated 31.08.2009 passed by the Commissioner is not sustainable, there is no infirmity in the orders - Decided in favour of assessee.
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