Coal tar pitch classification denied as partially distilled tar, and the central excise exemption was unavailable.

Coal tar pitch is a distinct commercial commodity from coal tar and is the residue left after coal tar distillation. Further distillation of pitch does not produce identifiable distillates; it only converts one grade of pitch into another, so coal tar pitch is not partially distilled tar for classification under Tariff Item 11(2) of the Central Excise Tariff. On that basis, the exemption under Notification No. 121/62-C.E. was not available. Affidavits and certificates advanced to support the contrary view were found insufficient because they lacked adequate scientific foundation.

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Issues: Whether coal tar pitch can be treated as partially distilled tar for classification under Tariff Item 11(2) of the Central Excise Tariff and for the benefit of Notification No. 121/62-C.E.

Analysis: The material showed that coal tar and coal tar pitch are distinct commercial commodities. Coal tar is obtained by distillation and may yield identifiable fractions on further distillation, whereas pitch is the residue left after distillation of coal tar. The Court found no evidence that further distillation of pitch produces any identifiable distillates; processing only changes one grade of pitch into another. The affidavits and certificates relied upon for the assessee were not supported by an adequate scientific basis and were therefore not persuasive.

Conclusion: Coal tar pitch is not partially distilled tar and does not fall within Tariff Item 11(2) of the Central Excise Tariff. The claimed exemption under Notification No. 121/62-C.E. was not available.

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