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2010 (3) TMI 562 - AT - Central ExciseSolvent - Classification of - the main dispute relates to classification of industrial solvents, which are sought to be classified under SH2710.13 as 'Special Boiling Point Spirits' by the department and under SH 27 10.90 (residuary sub-heading) by the assessees for the relevant periods. Held - suitability of a product for use as fuel in spark ignition engines is to be determined practically. No evidence on record that Naphtha distillates' or solvent cleared for use as fuel in spark ignition engines. Assessee cleared impugned products to paints, rubber, plastic and pharmaceutical industries. No iota of evidence that naphtha distillates cleared for motor vehicles. Findings of commissioner based on technical literature cannot be a substitute for evidence required to classify goods under sub-heading 2710.13. impugned item classifiable under sub-heading 2710.90 and benefit of notification available to naphtha distillates.
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