https://www.taxtmi.com/caselaws?id=114160 The expression "tar" in the exemption notifications was construed to include partially distilled tars and blends of pitch with creosote oils or other coal tar distillation products. Applying the Supreme Court's earlier inclusive interpretation of the tariff entry, the Tribunal found no material difference in Notification No. 75/84 and treated the same meaning as governing the later notification. On that basis, Pitch Creosote Mixture was held entitled to exemption under the relevant tariff notifications, and the appeals succeeded with consequential relief. en-us Thu, 24 Apr 1997 00:00:00 +0530 Fri, 11 May 2012 17:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114160 The expression "tar" in the exemption notifications was construed to include partially distilled tars and blends of pitch with creosote oils or other coal tar distillation products. Applying the Supreme Court's earlier inclusive interpretation of the tariff entry, the Tribunal found no material difference in Notification No. 75/84 and treated the same meaning as governing the later notification. On that basis, Pitch Creosote Mixture was held entitled to exemption under the relevant tariff notifications, and the appeals succeeded with consequential relief. Case-Laws Central Excise Thu, 24 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114160