2004 (10) TMI 178

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..... ue, is whether product manufactured by M/s. Tuftween Petrochemical Ltd., is classifiable under Heading 27.10 of the Schedule to the Central Excise Tariff Act as claimed by it or under Heading 38.14 as claimed by the respondents. 2. We heard Shri Vikas Kumar, learned SDR for Revenue and Shri Bipin Garg, learned Advocate for the respondents. 3. The impugned product is known as organic composite .....

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..... sioner (Appeals) has given his finding that a product can be classified under Heading 27.10 if the following three criteria as laid in the tariff are satisfied - (i) product must be hydrocarbon oil, (ii) product must have flash point below 25 Degree C, and (iii) product must by itself or in admixture with any other substance suitable for use as fuel in spark ignition engines. The .....

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..... r substance is suitable for use in spark ignition engine. As rightly held by the Commissioner (Appeals), a product will be classifiable under Heading 27.10 only if this condition is satisfied. In absence of any material to show the suitability of the product for such use, it cannot be classified under Heading 27.10. There is no substance in the contentions raised by the Revenue in their grounds of .....

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