2004 (1) TMI 399

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....l sorts, including calcined petroleum coke, asphalt, bitumen and tar -   ...........................................   (5) Tar distilled from coal or lignite and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products." 3. It is thus to be seen that the tariff item included not only "tar" but also "blended pitch". That the Respondents' product is covered by this item has been decided by this Court in the case of M.P. State Board Transport Corporation v. Collector of Central Excise, Indore reported in 1997 (91) E.L.T. 530 (S.C.). Thus for the period from 1-9-1985 to 28-2-1986 the product would be covered as above and, as ....

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....s. 100 per tonne" 5. Thus, now there are separate tariff items for "Tar" and "Pitch". The Respondents sought to classify their product under Tariff Item 27.06 on the ground that it was "partially distilled tar". This contention was not accepted by the Assistant Collector who held that their product fall under Tariff Item 2708.11. The Commissioner (Appeals) dismissed the Appeal of the Respondents. 6. However, the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) has allowed the Appeal of the Respondents and held that their product fall under Tariff Item No. 27.06. The reasoning given by the Tribunal is as follows :- "6. We are unable to accept this plea of the learned J.D.R. on the ground that the Tariff H....