Classification of pitch creosote mixture follows earlier Supreme Court ratio, securing nil duty and notification benefit.

Pitch creosote mixture was treated as classifiable under Heading 2706.00 because the Supreme Court had already classified the product in the assessee's own case, and the Tribunal found no material difference between Notification No. 121/62 and Notification No. 75/84. That prior classification was applied to the relevant period, with the result that the product attracted nil duty after 1-3-1986. The lower authorities' classification was not sustained, and the assessee was held entitled to the benefit of Notification No. 75/84.

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Issues: Classification of pitch creosote mixture and entitlement to the benefit of Notification No. 75/84.

Analysis: The product had already been classified by the Supreme Court in the assessee's own case under an earlier notification, and the Tribunal had subsequently held that there was no material difference between the earlier Notification No. 121/62 and Notification No. 75/84. On that basis, the earlier ratio was held applicable to the present period as well. The product was therefore treated as classifiable under Heading 2706.00, attracting nil rate of duty after 1-3-1986.

Conclusion: The classification adopted by the lower authorities was not sustained and the assessee was entitled to the benefit of Notification No. 75/84.

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