TaxTMI 
TaxTMI 
2000 (8) TMI 544
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....r No. 65/BBSR/93, dated 12-10-1993 has held :- "I have carefully gone through the contentions of the appellants. It is evident that crude tar is obtained by carbonisation of coal by destructive distillation process. Crude tar then obtained is again subjected to distillation to separate out of light oil, carbolic oil etc. and the product left out at the bottom is known as Road Tar. As per note of the HSN under 2706.00, 'the heading includes dehydrated or partially distillated tars and reconstituted tar obtained by blending pitch with creosite oil'. As such it can be arrived at that the special tar manufactured by the appellant is nothing but reconstituted tar. Thus all tar viz. crude tar, road tar and special tar should be classified unde....
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....ed under 2706.00 is not correct as road tar/special tar is obtained by mixing/blending pitch residues in the pitch column with requisite amounts of creosote oil or other coal tar distillates. Thus though it may fall within the broad category of reconstituted tars in the 2606 of HSN, this item is specifically covered by T.S.H. 2708.11 of the C. Ex. Tariff, 1985 and interpretative rules prescribe preferring a specific heading over the general heading, road tar and special tar are correctly classifiable under 2708.11. (b) The so-called tar manufactured by the assessee is pitch, known in the trade as an input for road making and is widely termed as 'Road Tar Pitch' or simply as pitch it attracts classification under 2708.11 and not 2706....
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.... study of process and records and discussions with the technical personnel by the unit, he has recorded :- "In the written deposition they have contended that the product crude tar is a product of coal carbonisation which is obtained by destructive distillation of coal in coke oven. The road tar and special tar are produced by controlling the distillation process in such a way where the removal of road tar and special tar should be as per the specification of road tar and special tar." However the Asstt. Collr. has further recorded that crude tar obtained is pumped and filled and subjected to different processes to separate oil from it to manufacture coal tar. Crude tar is not sold but processed, no special process for manufacture of ....
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....never hears the term 'pitch road' in common parlance 'road-tar' or 'coal-tar' are understood to be road surfacing material. The grounds in appeal taken by the Commissioner also accept that the said road tar/special tar would fall within the broad category of reconstituted tars under 2706 as per HSN Notes. The HSN notes cover all such tars resulting from the distillation of coal and exclude blended products, blended with creosote and other coal tar distillates. Therefore, we find no reason to classify the products under 2708, since the products are not 'pitch' obtained from 'coal-tar' or from other material tars but are tar distillates obtained from coal they would fall under 2706. Therefore, proposed classification under 2708.11 is ruled ou....