https://www.taxtmi.com/caselaws?id=99083 Tariff classification of coal-tar products turns on the actual manufacturing process and product composition. Pitch produced through distillation, where oil vapours naturally return during the process without an independent blending operation, falls under the residuary pitch entry rather than the entry for pitch blended with specified distillates. PCM and Road Tar, produced by mixing pitch with tar oils and commercially distinct from tar, fall under the heading for reconstituted tars. Extended limitation and penalty do not apply where the manufacturing process was disclosed to the department and deliberate suppression or wilful misstatement is not established. 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 Tariff classification of coal-tar products turns on the actual manufacturing process and product composition. Pitch produced through distillation, where oil vapours naturally return during the process without an independent blending operation, falls under the residuary pitch entry rather than the entry for pitch blended with specified distillates. PCM and Road Tar, produced by mixing pitch with tar oils and commercially distinct from tar, fall under the heading for reconstituted tars. Extended limitation and penalty do not apply where the manufacturing process was disclosed to the department and deliberate suppression or wilful misstatement is not established. Case-Laws Central Excise Wed, 19 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99083