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2019 (9) TMI 1428 - AT - Central ExciseClassification of goods - Industrial Solvents used in Paints/Rubber, etc. - intermediate goods or not - allegation that intermediate products, namely, second cut distillate and residue which were blended to obtain the solvent SL-2 and SL-11 are liable to excise duty under chapter sub-heading 2710.13 as ‘motor spirit’ - HELD THAT:- The Commissioner sent the samples to the HPCL laboratory for necessary test to ascertain whether the product in question specify the criteria of motor spirit as BIS 2796-2000 and hence is not suitable for use as fuel in the spark ignition engine. Since the said report dated 18-11-2005 did not furnish as to whether the goods in question could be used as motor spirit in admixture with other substance, the information was called for on the said issue. In its report dated 25-11-2005, it has been clarified that even with the additive, the samples cannot be considered as motor spirit. Even though the department has furnished invoice of GAIL and classification list of M/s. Atlas Petrochemicals, since they did not provide the necessary test results of the said product and established that as to why the impugned products of the respondent are comparable with the products of alleged other manufacturers, the Learned Commissioner has observed that the products manufactured by the said manufacturer cannot be comparable as there is no specific evidence to indicate that the impugned products of the assessee are also marketable as motor spirit. Consequently, the Commissioner has decided to issue in favour of the respondent. In absence of any contrary report indicating that the impugned product would be used as fuel in spark ignition engine, the product cannot be classifiable under chapter sub-heading 2710.13 of Central Excise Tariff Act, 1985 - there are no discrepancies in the impugned order passed by the Learned Commissioner - appeal dismissed - decided against Revenue.
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