Tar exemption interpretation: pitch creosote mixture fell within the inclusive tariff meaning and qualified for relief.

Pitch creosote mixture was treated as tar for the exemption under Item 11 of the First Schedule to the Central Excises and Salt Act, 1944. The tariff description of tar was read in inclusive terms and expressly covered partially distilled tars and blends of pitch with creosote oils or other coal tar distillation products. On that wording, the mixture fell within the extended meaning of tar for exemption purposes, and the assessee was entitled to relief.

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Issues: Whether pitch creosote mixture qualified as tar for the purposes of the exemption notification under Item 11 of the First Schedule to the Central Excises and Salt Act, 1944.

Analysis: The exemption notification granted relief to tar falling under Item 11. The tariff entry described tar in inclusive terms and specifically included partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products. On that wording, pitch creosote mixture fell within the extended meaning of tar for the purpose of the notification.

Conclusion: The product was entitled to the exemption and the assessee succeeded.

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