Strict construction of tariff exemptions: pitch creosote oil mixture fell outside "tar" under the exemption notifications.

Exemption notifications using the term "tar" were construed strictly by reference to trade and common parlance, not by importing the broader wording of Item 11(5) of the Central Excise Tariff. On that approach, pitch creosote oil mixture was held outside the scope of the tariff exemption under Notifications No. 121/62 and 75/84. The assessee's claim to exemption therefore failed, and the Department's interpretation of the notifications was accepted.

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Issues: Whether pitch creosote oil mixture was covered by the exemption for "tar" under Notification No. 121/62 dated 13-6-1962 and Notification No. 75/84 dated 1-3-1984.

Analysis: The exemption notifications were construed strictly. The expression "tar" in the notifications was treated as referring to tar as understood in trade and common parlance, and not by reference to the broader description in Item 11(5) of the Central Excise Tariff. The Tribunal followed its earlier decision on the same point and accepted the Department's interpretation.

Conclusion: Pitch creosote oil mixture was not entitled to exemption as "tar" under the notifications, and the claim of the assessee failed.

Final Conclusion: The appeal was rejected and the Revenue's view was affirmed on the scope of the exemption notifications.

Ratio Decidendi: An exemption notification using a common expression such as "tar" is to be construed strictly and according to trade/common parlance, not by importing the wider wording of the tariff entry.

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