1997 (2) TMI 116

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....able 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' falling under Tariff Item No. 11(5). The l....