2014 (2) TMI 1050

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..... - Held that:- as per Chapter Note 4(a) of Chapter 27 of the Central Excise Tariff, “motor spirit” means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25°C and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines. In the present case, there is no evidence on record produced by the Revenue either be .....

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..... icals falling under Chapter 27 of the Central Excise Tariff as well as goods falling under Chapter Headings 34, 38 and 29 of the Central Excise Tariff. The Revenue issued a Show Cause Notice for reclassification of the products such as GOC and C-Pentane by classifying the same under Chapter 27 of the Central Excise Tariff as motor spirit. 4. The adjudicating authority after going through the evi .....

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..... rocarbon oil (excluding crude mineral oil) which has its flash point below 25 C and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines. In the present case, there is no evidence on record produced by the Revenue either before the adjudicating authority or in the present appeal that the product in question is suitable for use as fu .....

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