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2019 (1) TMI 174 - AT - Central ExciseClassification of goods - Mixed Fuel Oil - Revenue is seeking to classify the product as motor spirit under heading 2710.99 (prior to 31.03.2005) and under tariff Heading 2710 19 90 (after 31.03.2005) - Held that:- The definition of motor spirit essentially remains the same prior to and after 01.03.2005. Earlier the specific requirements of ‘motor spirit’ were part of the heading 2710 but after 1.3.05 the same were incorporated in supplementary note (a) to Chapter 27 - To qualify for the phrase ‘suitable of use as motor spirit’ the product needs to be tested in admixture with anything other than ‘mineral oil’ - In the instant case, letter of the Superintendent (prev.) dated 20.04.2006 suggests that the product has been tested in admixture with motor gasoline in the ratio of 10% V/V. The said letter of the Superintendent is in respect to subsequent query of the appellant seeking this information. In this background, it is seen that the product has not been tested for its suitability for use in admixture with any substance other than mineral oil as required - Thus Revenue has not produced the necessary evidence to classify the product as motor spirit falling under heading 2710.99 (prior to 31.03.2005) and under tariff Heading 2710 19 90 (after 31.03.2005). Demand set aside - appeal allowed - decided in favor of appellant.
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