Coal tar pitch excluded from tariff "tar" exemption under strict construction of the notification.

Coal tar pitch was held to be a distinct commodity from coal tar, differing in composition, manufacture and use, so it did not fall within Tariff Item 11 as "tar" for purposes of Notification No. 121/62-CE. The exemption notification was construed strictly, and a different treatment of a similar product in another matter did not control the present claim. The exemption was therefore denied.

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Issues: Whether coal tar pitch is covered by Tariff Item 11 as "tar" and therefore entitled to exemption under Notification No. 121/62-CE dated 13.6.62.

Analysis: The notification exempted coal tar falling under Tariff Item 11, which referred to tar distilled from coal or lignite and related mineral tars. On the materials placed before it, the Tribunal found that coal tar and coal tar pitch are separate commodities with different composition, manufacture and uses. It also held that exemption notifications are to be construed strictly, and the fact that another authority may have treated a similar product differently in a different matter did not govern the present case.

Conclusion: Coal tar pitch is not covered by the expression "tar" in the notification and is not entitled to the exemption. The claim was rejected.

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