1997 (12) TMI 229

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...., for the Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)]. -  Question involved in the present matters is a question of classification of a product known as Pitch-Creosote Mixture (P.C.M.). We observe from the Assistant Commissioner's clear finding regarding the aforesaid product i.e. P.C.M., that it is only a partially distilled tar. Therefore,....

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....pellants. 3. The other bunch of appeals bearing Nos. E/175 to 178/90 also relate to classification for the subsequent period and demand of duty thereon. The predecessor Assistant Commissioner (as referred to in Appeal No. E-4003/89) decided the same classification under the new Tariff under sub-heading 2708.11 instead of 2706.00 as claimed by the appellants. 4. In order to apprecia....

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....lear from a plain reading of the Tariff Heading 27.06 that it includes partially distilled tar. It has been found by the Assistant Commissioner as mentioned above, that the present product under consideration is a partially distilled tar. Therefore, on the plain reading, the product before us i.e. P.C.M., would fall under Tariff sub-heading 2706.00. At this stage, learned JDR, Shri R.K. Roy draws ....