https://www.taxtmi.com/caselaws?id=87872 Pitch-creosote mixture was treated as a partially distilled tar falling under Heading 27.06, because that heading expressly covers tar from coal and other mineral tars, including partially distilled and reconstituted tars. Heading 27.08 was rejected because it applies to pitch first obtained and then blended with creosote oil or other coal-tar distillates, which did not match the product's formation. On that construction, the product was classifiable under Heading 27.06 and not Heading 27.08, with consequential relief following. en-us Tue, 02 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 15:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87872 Pitch-creosote mixture was treated as a partially distilled tar falling under Heading 27.06, because that heading expressly covers tar from coal and other mineral tars, including partially distilled and reconstituted tars. Heading 27.08 was rejected because it applies to pitch first obtained and then blended with creosote oil or other coal-tar distillates, which did not match the product's formation. On that construction, the product was classifiable under Heading 27.06 and not Heading 27.08, with consequential relief following. Case-Laws Central Excise Tue, 02 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87872