TaxTMI 
TaxTMI 
1987 (1) TMI 310
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..... - This is an appeal against the Order of Collector of Customs (Appeals) who has rejected the appellants plea for benefit of exemption Notification No. 121/62, dated 13.6.62 in respect of coal tar and coal tar pitch imported by them. Under Notification No. 121/62 coal tar falling under Item 11 of the Central Excise Tariff was exempted from the whole excise duty leviable thereon. The appellants ....
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....pitch are two separate commodities and the term tar used in the notification will not cover coal tar pitch. The lower authorities relied upon the definition of coal tar pitch and coal tar as set out in the order. They have held that the two have different compositions and uses and different characteristics. The appellants in their letter dated 16.9.86 received on 19.9.86 wanted the matter to be de....
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....red by Bhilai Steel Plant of SAIL, a Govt. of India Undertaking, Central Excise Duty is not levied and/or collected. The CE authorities themselves have admitted the position that "Coal Tar Pitch" is covered by CET Item 11(2) and is exempt from duty in view of Notification No. 121/62-CE, dated 13.6.62." 2. Shri Sundar Rajan, the learned Department Representative pleaded that the notification shoul....
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....h, Coal tar - The black or dark brown, solid or semi-solid, fusible and agglomerative residue remaining after partial evaporation or fractional distillation of coal tar." He also filed photocopy of extracts from the Encyclopaedic Dictionary of Industrial Technology Materials, Processes and Equipment - David F. TVER - Roger W. Bolz. In this coal tar has been defined as under: "Coal Tar - A by-pro....