https://www.taxtmi.com/caselaws?id=173430 Coal tar pitch products were treated as falling within Tariff Item 11(5) because the item was read broadly to include tar and related distillation products, including partially distilled tars and blends of pitch with tar distillation products. Pitch was recognised as a product obtained by distillation of tar, and the Court rejected a narrow distinction between tar and pitch. Applying the settled principle that ambiguity in a taxing entry or exemption provision must be resolved in favour of the assessee, the products were held eligible for exemption under Notification Tar 121/62-C.E. en-us Tue, 02 Dec 1997 00:00:00 +0530 Tue, 15 Sep 2015 14:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173430 Coal tar pitch products were treated as falling within Tariff Item 11(5) because the item was read broadly to include tar and related distillation products, including partially distilled tars and blends of pitch with tar distillation products. Pitch was recognised as a product obtained by distillation of tar, and the Court rejected a narrow distinction between tar and pitch. Applying the settled principle that ambiguity in a taxing entry or exemption provision must be resolved in favour of the assessee, the products were held eligible for exemption under Notification Tar 121/62-C.E. Case-Laws Central Excise Tue, 02 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173430