https://www.taxtmi.com/caselaws?id=95692 Classification under the Central Excise Tariff turned on the actual nature and manufacture of the goods. Road tar and special tar, being tar distillates obtained from coal, remained classifiable as tar under Heading 2706.00 rather than as pitch under Sub-heading 2708.11. Soft pitch, obtained without blending with creosote oil or any coal tar distillate, fell in the residual pitch entry under Sub-heading 2708.19. Hard pitch and extra hard pitch, being blended and aerated products, were covered by Sub-heading 2708.11. The stated principle is that tariff classification depends on manufacturing process, commercial character, and the specific wording of the competing entries. en-us Fri, 04 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 12:55:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95692 Classification under the Central Excise Tariff turned on the actual nature and manufacture of the goods. Road tar and special tar, being tar distillates obtained from coal, remained classifiable as tar under Heading 2706.00 rather than as pitch under Sub-heading 2708.11. Soft pitch, obtained without blending with creosote oil or any coal tar distillate, fell in the residual pitch entry under Sub-heading 2708.19. Hard pitch and extra hard pitch, being blended and aerated products, were covered by Sub-heading 2708.11. The stated principle is that tariff classification depends on manufacturing process, commercial character, and the specific wording of the competing entries. Case-Laws Central Excise Fri, 04 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95692