Appellate Tribunal rules on duty exemption for Pitch Creosote Mixture under specified Notifications

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants regarding the entitlement of Pitch Creosote Mixture (PCM) to duty exemption under Notification No. 121/62 and/or Notification No. 75/84, based on a Supreme Court judgment. The Tribunal determined no material difference between the two notifications, ultimately allowing the appeals in favor of the appellants.

---

---

The judgment by the Appellate Tribunal CEGAT, Kolkata involved the entitlement of Pitch Creosote Mixture (PCM) to the benefit of Notification No. 121/62 and/or Notification No. 75/84, which provide duty exemption to Tar. The appellants were allowed the benefit based on a Supreme Court judgment regarding the inclusive entry of sub-item (5) of Item 11. The Tribunal found no material difference between Notification No. 75/84 and the earlier Notification 121/62, thus allowing the appeals in favor of the appellants.

---