ORDER
Jyoti Balasundaram, Vice President
1. The application for condonation of delay of 15 days in preferring appeal No. C/1611/05 is allowed for the reason that initially one composite/consolidated appeal was filed against the order-in-appeal which disposed of two orders-in-original and the necessity of filing a second appeal arose as a result of requirement of as many appeals as there are orders-in-original.
2. Now we take up the stay applications. In both cases, demands have been confirmed as a result of holding that “propylene tetramer” imported by the applicants herein falls for classification under CET sub-heading 2710.19 as motor spirit for the purpose of special excise duty, in contrast to the importers’ claim for classification under CET sub-heading 2710.90.
3. We have heard both sides.
4. We find prima facie force in the contention of the applicants that the criterion for classification of a product as motor spirit is that the flash point should be below 25°C and the product must be suitable either by itself or in admixture with any other substance for use as fuel in spark ignition engines. Admittedly, the flash point of the product in dispute is well over 25°C, i.e. 60°C Therefore, prima facie the product cannot fall for classification under the heading adopted by the authorities below. We, therefore, grant the prayer for waiver of pre-deposit of duties and stay recovery thereof pending these appeals.
(Dictated in Court)