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2018 (11) TMI 1381 - AT - Central ExciseClassification of goods - Naptha - Revenue has sought to classify Naptha as “Other Special Boiling Point Spirits” under Chapter sub heading 2710.13 (prior to 01.03.2005) and under heading 2710 11 13 (after 01.03.2005) - whether Naphtha can be classified as a ‘motor spirit’? Held that:- Practically identical case has been decided by Tribunal in the case of Bharat Petroleum Corporation Ltd [2018 (4) TMI 829 - CESTAT MUMBAI]. In the said decision also the issue in dispute was whether Naphtha can be classified as a ‘motor spirit’. The evidence was a test reports undertaken that the temperature for 5% recovery by volume and the temperature be 90% recovery fell in the range prescribed for SBPS. However, in the said case, no test was done for the suitability of the use of the product either by itself or with any other substance as fuel in spark ignition engine. In this case, the said test has been conducted. To qualify as Motor spirit two very specific tests have to be followed, in respect of the testing for the possibilities of use in admixture with other substances "Motor Spirit‟ is concerned - In the instant case testing in admixture with any other substance other than mineral oil, has not been carried out, therefore, there is no evidence to hold that the product answers to description ‘Motor Spirits’ amd therefore, would be classifiable under heading 2710.14 (prior to 01.03.05) and heading 2710 11 13 (after 01.03.2005). Revenue has failed to establish that the product in question is classifiable as ‘Motor Spirit’ under the description of single dash heading of motor spirits (prior to 01.03.2005) and triple dash (after 01.03.2005) - appeal allowed - decided in favor of appellant.
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