'Naptha' couldn't be as classified as 'Motor spirit' : CESTAT

GST/EXCISE/ST/VAT: Where assessee was engaged in manufacture of various petroleum products and during manufacture of LPG, certain bottom end products were produced which assessee had classified as 'Naptha' under Heading No. 2710 14 (prior to 1-3-2005) and under Heading No. 2710 11 19 (after 1-3-2005), said product would be classifiable under Heading No. 2710 14 (prior to 1-3-2005) and under Heading No. 2710 11 19 (after 1-3-2005)

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