2000 (9) TMI 462

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..... Subramanian, C.A., for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  The respondent to this appeal, filed a claim for refund of the Customs duty paid on coal tar pitch imported by it. The basis for the claim was that the goods were classifiable under heading 2708.11 of the tariff and not under heading 2708.19 under which had been assessed. The Assistant Collector held t....

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....uced at page 874 the process of distillation of coke. This shows that both pitch and creosote oil are products of the distillation of coal. The reference to the term "obtained" in sub-heading 11 is therefore not clear. Pitch can not be "obtained" by blending it with creosote oil or other coal tar distillates. It is however equally clear that pitch may be blended with creosote oil to render it suit....

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....nished by the manufacturer of the goods. This certificate of M/s. Korea Steel Chemical Co. Ltd., says that the coal tar pitch which is supplied to "many famous aluminium company" in which it included Intalco Aluminium Corporation (evidently the respondent to this appeal) is "obtained by blending with other coal tar distillates". The certificate therefore supports the contention of the respondent t....