https://www.taxtmi.com/caselaws?id=110285 Pitch creosote mixture was examined for classification under the Central Excise Tariff, with the key question being whether it remained tar under Tariff Item 27.06 or had become pitch under Tariff Item 27.08.11. For the pre-1 March 1986 period, the earlier tariff entry covered tar and blended pitch, so the product fell within that regime with the corresponding notification benefit. After the tariff amendment, separate entries applied to tar and pitch, and the decisive test was the product's commercial identity. Once tar is distilled to the point that pitch emerges, it ceases to be tar and must be classified as pitch. The product was therefore correctly classified under Tariff Item 27.08.11. en-us Wed, 28 Jan 2004 00:00:00 +0530 Tue, 06 Jan 2015 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110285 Pitch creosote mixture was examined for classification under the Central Excise Tariff, with the key question being whether it remained tar under Tariff Item 27.06 or had become pitch under Tariff Item 27.08.11. For the pre-1 March 1986 period, the earlier tariff entry covered tar and blended pitch, so the product fell within that regime with the corresponding notification benefit. After the tariff amendment, separate entries applied to tar and pitch, and the decisive test was the product's commercial identity. Once tar is distilled to the point that pitch emerges, it ceases to be tar and must be classified as pitch. The product was therefore correctly classified under Tariff Item 27.08.11. Case-Laws Central Excise Wed, 28 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110285