Tariff classification of pitch creosote mixture turns on when tar becomes pitch through distillation.

Pitch creosote mixture was examined for classification under the Central Excise Tariff, with the key question being whether it remained tar under Tariff Item 27.06 or had become pitch under Tariff Item 27.08.11. For the pre-1 March 1986 period, the earlier tariff entry covered tar and blended pitch, so the product fell within that regime with the corresponding notification benefit. After the tariff amendment, separate entries applied to tar and pitch, and the decisive test was the product's commercial identity. Once tar is distilled to the point that pitch emerges, it ceases to be tar and must be classified as pitch. The product was therefore correctly classified under Tariff Item 27.08.11.

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Issues: Whether pitch creosote mixture was classifiable as tar under Tariff Item 27.06 of the Central Excise Tariff Act, 1985, or as pitch under Tariff Item 27.08.11, and whether the pre-amendment tariff position governed the earlier period.

Analysis: For the period before 1 March 1986, the earlier tariff entry expressly covered tar and blended pitch, and the product was entitled to classification in that regime along with the consequential notification benefit. After the tariff amendment, separate entries were created for tar and pitch. The decisive question was whether the product remained partially distilled tar or had become pitch. Once tar is distilled to the point where pitch emerges, the product assumes a distinct commercial identity and ceases to be tar. A product that is pitch cannot be treated as tar merely because it originated from partial distillation. The lower authorities had found the product to be pitch, and that finding was correct on the material before the Court.

Conclusion: The product was not classifiable under Tariff Item 27.06 and was correctly classified under Tariff Item 27.08.11, with the result that the Revenue's appeal succeeded.

Ratio Decidendi: Once a product has become pitch through distillation of tar, it is no longer tar and must be classified under the specific tariff entry for pitch rather than under the entry for partially distilled tar.

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