https://www.taxtmi.com/caselaws?id=44510 Pitch creosote mixture was treated as tar for the exemption under Item 11 of the First Schedule to the Central Excises and Salt Act, 1944. The tariff description of tar was read in inclusive terms and expressly covered partially distilled tars and blends of pitch with creosote oils or other coal tar distillation products. On that wording, the mixture fell within the extended meaning of tar for exemption purposes, and the assessee was entitled to relief. en-us Thu, 20 Feb 1997 00:00:00 +0530 Thu, 03 Jul 2014 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44510 Pitch creosote mixture was treated as tar for the exemption under Item 11 of the First Schedule to the Central Excises and Salt Act, 1944. The tariff description of tar was read in inclusive terms and expressly covered partially distilled tars and blends of pitch with creosote oils or other coal tar distillation products. On that wording, the mixture fell within the extended meaning of tar for exemption purposes, and the assessee was entitled to relief. Case-Laws Central Excise Thu, 20 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44510