1997 (2) TMI 116

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....h creosote mixture' (PCM). This is taxable under Item 11 of the Excise Tariff Entries. The relevant entry is quoted below : "Entry 11 (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." 2 The contention of the appellants is that PCM should be treated as `tar' ....

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....r' falling under Item 11 of the First Schedule to the Central Excises and Salt Act, 1944. The meaning of `tar' has to be gathered from the Tariff description given in clause 5 of Tariff Item No. 11. An inclusive definition has been given to `Tar' which includes "partially distilled tars and blends of pitch with creosote oils or with other coal tar distillation products". Therefore, `tar' will incl....