Case of Commissioner of Customs vs Reliance Industries Ltd, SC Judgement Dated 25th May 2026. The apex court held that the burden of proof in classification disputes rests on the Revenue and that it failed to establish that the imported product satisfied all conditions required for classification as motor spirit under Chapter 27. SC observed that merely having a flash point below 25°C was insufficient without proof that the product was suitable for use as fuel in spark ignition engines. The court further held that n-Hexane is specifically recognized under Chapter 29 as a saturated acyclic hydrocarbon existing as a separate chemically defined compound.