https://www.taxtmi.com/caselaws?id=73876 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. en-us Mon, 11 Jul 1988 00:00:00 +0530 Sat, 04 Jun 2011 11:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73876 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. Case-Laws Central Excise Mon, 11 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73876