{"id":6058,"date":"2026-06-01T14:43:31","date_gmt":"2026-06-01T14:43:31","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=6058"},"modified":"2026-06-01T14:43:33","modified_gmt":"2026-06-01T14:43:33","slug":"customs-sc-judgement-dated-25-05-2026-nhexane-not-motor-spirit-without-proof-of-engine-use-suitability","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/06\/01\/customs-sc-judgement-dated-25-05-2026-nhexane-not-motor-spirit-without-proof-of-engine-use-suitability\/","title":{"rendered":"Customs, SC Judgement Dated 25\/05\/2026 &#8211; nHexane not \u2018Motor Spirit\u2019 without proof of Engine Use Suitability\u00a0"},"content":{"rendered":"\n<p><em>Case of Commissioner of Customs vs Reliance Industries Ltd,\u00a0SC Judgement Dated 25<sup>th<\/sup>\u00a0May 2026.<\/em>\u00a0The 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\u00b0C 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.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1tfgSc-u8lA3c3sfXwfWi1FvTUnbGTw9x\/view?usp=sharing\"><em>(Link: SC Judgement Dated 25\/05\/2026)&nbsp;<\/em><\/a><em>&nbsp;<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of Commissioner of Customs vs Reliance Industries Ltd,\u00a0SC Judgement Dated 25th\u00a0May 2026.\u00a0The apex court held that the burden of [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[40,37],"tags":[],"class_list":["post-6058","post","type-post","status-publish","format-standard","hentry","category-judiciary-customs","category-customs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Customs, SC Judgement Dated 25\/05\/2026 - nHexane not \u2018Motor Spirit\u2019 without proof of Engine Use Suitability\u00a0 - Bhatia Bhola &amp; 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