https://www.taxtmi.com/caselaws?id=102928 Pitch creosote mixture was treated as classifiable under Heading 2706.00 because the Supreme Court had already classified the product in the assessee's own case, and the Tribunal found no material difference between Notification No. 121/62 and Notification No. 75/84. That prior classification was applied to the relevant period, with the result that the product attracted nil duty after 1-3-1986. The lower authorities' classification was not sustained, and the assessee was held entitled to the benefit of Notification No. 75/84. en-us Thu, 21 May 1998 00:00:00 +0530 Fri, 17 Feb 2012 10:23:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102928 Pitch creosote mixture was treated as classifiable under Heading 2706.00 because the Supreme Court had already classified the product in the assessee's own case, and the Tribunal found no material difference between Notification No. 121/62 and Notification No. 75/84. That prior classification was applied to the relevant period, with the result that the product attracted nil duty after 1-3-1986. The lower authorities' classification was not sustained, and the assessee was held entitled to the benefit of Notification No. 75/84. Case-Laws Central Excise Thu, 21 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102928