‘n-Hexane’ Not ‘Motor Spirit’ for Customs Duty, Revenue Appeal Against Reliance Industries Dismissed: Supreme Court

The Supreme Court has ruled that imported product n-Hexane cannot be treated as a petroleum product or motor fuel merely because it has a flash point below 25 degrees Celsius. The Court held that the Customs Department failed to prove that the imported product was suitable for use as fuel in spark ignition engines. The judgment was delivered by a bench comprising Justice Aravind Kumar and Justice Prasanna B. Varale…