2026-VIL-507-CESTAT-AHM-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Classification of petroleum products - Prior to 13.05.1999, appellants were classifying all their products under CTH 3814.00 as Industrial Solvents. Later, they changed the classification and filed a declaration classifying Rishisol S-1, S-2, S-3 under CTH 2710.13 and Rishisol B-1 under CTH 2710.90 - Department issued show cause notices proposing classification of all four products under CTH 2710.13 and demanding differential duty - Whether the products Rishisol S-1, S-2, S-3 and Rishisol B-1 are correctly classifiable under CTH 2710.13 as "Motor spirit" or should be classified under other tariff headings – HELD - For any product to be classified under the broad rubric of "Motor Spirit" under CTH 2710.13, it should satisfy three conditions: (a) being a hydrocarbon oil excluding crude mineral oil, (b) having flash point below 25 degree Celsius, and (c) being suitable for use as fuel in spark ignition engine, by itself or in admixture with any other substance - The technical expert's report opined that the products in question, though meeting conditions (a) and (b), were not found to be suitable for use as fuel in spark ignition engines, either by itself or in admixture with any other substance. The report stated that these products have low octane number, high vapor pressure and do not meet the distillation requirements for motor gasoline, and hence are not environment friendly or efficient for use in spark ignition engines - All the three conditions must be satisfied for classification under CTH 2710.13. Since the third condition was not met in the present case, the impugned order of the Commissioner (Appeals) classifying the products under tariff headings other than 2710.13 is upheld - The appeal of the Revenue is dismissed
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