https://www.taxtmi.com/caselaws?id=99083 Pitch produced by distillation, where vapours merely drip back in the natural course of the process, is not treated as pitch obtained by blending with creosote oil or other coal tar distillates; on that basis it falls under residuary sub-heading 2708.19 rather than 2708.11. PCM and Road Tar, however, are described as mixed products made with pitch and tar oils and are treated as reconstituted tars under heading 2706, not as pitch-based goods under 2708.11. The note also states that, where the department already knew the manufacturing process and no deliberate suppression or wilful misstatement is shown, the extended limitation period and penalty are not sustainable. en-us Wed, 19 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 11:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99083 Pitch produced by distillation, where vapours merely drip back in the natural course of the process, is not treated as pitch obtained by blending with creosote oil or other coal tar distillates; on that basis it falls under residuary sub-heading 2708.19 rather than 2708.11. PCM and Road Tar, however, are described as mixed products made with pitch and tar oils and are treated as reconstituted tars under heading 2706, not as pitch-based goods under 2708.11. The note also states that, where the department already knew the manufacturing process and no deliberate suppression or wilful misstatement is shown, the extended limitation period and penalty are not sustainable. Case-Laws Central Excise Wed, 19 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99083