2004 (9) TMI 242

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se appeals, therefore, are being taking up together. 2. The Revenue filed these appeals against orders-in-appeal passed by the Commissioner (Appeals). 3. The brief facts of the case are that the respondents are engaged in the manufacture of specialty solvent chemical of different grades. The respondent claimed the classification under sub-heading 2710.90 of Central Excise Tariff as other 'Petr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... uitability of use in spark ignition engine. 6. We find that to classify the product under sub-heading Nos. 2710.11, 2710.12 and 2710.13 of Central Excise Tariff which satisfy the following three conditions : 1. Product must of hydrocarbon 2. Product must have flash point below 25 degree centigrade 3. Product must by itself or in admixture with any other substance be suitable .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X