https://www.taxtmi.com/caselaws?id=74794 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. en-us Wed, 26 Apr 1989 00:00:00 +0530 Sat, 11 Jun 2011 10:36:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74794 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. Case-Laws Central Excise Wed, 26 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74794