TaxTMI 
TaxTMI 
1997 (12) TMI 646
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....tral Excise Tariff from the whole of excise duty leviable thereon, Tariff Item No. 11 is : "Item No. Description of Goods Rate of duty 11. Coal (excluding lignite) and coke all sorts, including calcined petroleum coke : Asphalt, Bitumen and Tar (1) Coal and coke not elsewhere specified. Ten rupees per metric tonne. (2) Petroleum coke, other than calcined petroleum coke. Twenty per cent ad valorem plus two thousand rupees per metric tonne. (3) Calcined petroleum coke. Twenty per cent ad valorem. (4) Asphalt and bitumen (including cutback bitumen and asphalt) natural or produced from petroleum or shale. Two hundre....
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....espect of some of the products in view of an earlier decision in the case of Indian Aluminium Co. Ltd. v. Collector of Customs, Cochin - 1988 (38) E.L.T. 69 (Tribunal). The relevant part of the order of the Tribunal is as under : "We do not see any reason to deviate from the above-referred to decision. Respectfully following the same, we uphold the classification of items at serial Nos. 3 to 8 under Item 68, CET. Notification No. 121/62 applies only to tar falling under Item No. 11(5). Therefore, it does not apply to the subject pitches." The goods mentioned in Serial Nos. 3 to 8 of the Chemical Examiner's Report were as under : Sl. No. in the classification list Description of the product of chemical test&emsp....
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....as further held that the term "partially distilled tar" as used in Item 11(2) of the Central Excise Tariff had not been defined in any technical book. Therefore, it had to be understood in the context of distillation process and coal tar as stated above. There was no reason for considering coal tar pitch as partially distilled tar. It was an item distinct from coal tar or partially distilled tar. 5. On behalf of the respondents, strong reliance was placed on this judgment and it was contended that what the appellants had manufactured was various types of pitch which did not come within the ambit of Tariff Item 11(5) and, therefore, did not qualify for exemption. 6. On behalf of the appellant, our attention was drawn to a jud....
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....tion. The inclusive clause, thereafter, extends the definition to partially distilled tars and blends of pitch with creosote oils or with other tar distillation products. It is not in dispute that pitch is obtained by distillation of tar. It has been argued on behalf of the respondents that the residue of distillation of tar is pitch. We fail to see this fine distinction. Pitch is brought about by distillation of tar. If the contention of the respondent is to be upheld, it will have to be held that even though pitch is brought forth by distillation of tar, it is not "tar distillation product". 9. We are unable to uphold this distinction for another reason. According to "Webster Comprehensive Dictionary International Edition "coal ta....