n-Hexane Not ‘Motor Spirit’ Without Proof of Engine Use Suitability: SC

Commissioner of Customs Vs Reliance Industries Limited (Supreme Court of India) In Commissioner of Customs Vs Reliance Industries Limited, the Supreme Court considered whether the imported product “n-Hexane” or “Exxsol Hexane” should be classified under Chapter 27 of the Customs Tariff Act and Central Excise Tariff Act as petroleum oil/motor spirit, or under Chapter 29 as a separate chemically defined organic compound. The Revenue argued that the product should fall under Customs Tariff Heading 2710.00 and Central Excise Tariff Heading 2710.12, while the assessee claimed classification...