https://www.taxtmi.com/caselaws?id=47693 The Tribunal classified Pitch Creosote Mixture (PCM) and Road Tar under Chapter heading 2706 and Pitch under Chapter heading 2708.11. Following a previous judgment, all three items were classified under heading 2708.11. The claim for exemption for PCM use was rejected due to lack of evidence. The appeal was accepted for PCM and Road Tar but dismissed for Pitch. The Tribunal's finding on the proviso to Section 11-A was upheld, and the appeal was disposed of with each party bearing their own costs. en-us Wed, 12 Jul 2006 00:00:00 +0530 Sat, 19 Apr 2014 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47693 The Tribunal classified Pitch Creosote Mixture (PCM) and Road Tar under Chapter heading 2706 and Pitch under Chapter heading 2708.11. Following a previous judgment, all three items were classified under heading 2708.11. The claim for exemption for PCM use was rejected due to lack of evidence. The appeal was accepted for PCM and Road Tar but dismissed for Pitch. The Tribunal's finding on the proviso to Section 11-A was upheld, and the appeal was disposed of with each party bearing their own costs. Case-Laws Central Excise Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47693