2750 per kilolitre at 15C 2707.30 Xylole Rs.
It must be mentioned that earlier to 1st March, 1986 Tariff Item 11 5 read as follows 11 Coal excluding lignite and companye all sorts, including calcined petroleum companye, asphalt, bitumen and tar Tar distilled from companyl or lignite and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other companyl tar distillation products.
However, with effect from 1st March, 1986 the Central Excise Tariff Act was amended and the relevant amended tariff item reads as follows Heading No.
Sub heading No.
The Commissioner Appeals dismissed the Appeal of the Respondents.
Description of goods Rate of duty 27.06 2706.00 Tar distilled from companyl, from lignite or from peat, and other mineral tars, whether or number dehydrated or partially distilled, including reconstituted tars Nil 27.07 Oils and other products of the distillation of high temperature companyl tar similar products in which the weight of the aromatic companystituents exceeds that of the number aromatic companystituents 2707.10 Benzole Rs.
The Respondents sought to classify their product under Tariff Item 27.06 on the ground that it was partially distilled tar.
Therefore, in our view, the product falls under 2706.00 It companyld number be denied that Tar companytains the following Pitch 63 to 65 Light Oil 0.9 to 1.2 Naphthalene Oil 6 to 7 Creosote Oil 8 to 10 Other residual Oil 20 to 22 Pitch is derived by distillation of Tar wherein the oils Light oil, Naphthalene Oil, Creosote Oil and other residual oils are removed.
These Appeals can be disposed by this companymon judgment as they are against the Judgments of the Tribunal dealing with the question whether the product of the Respondents, namely, Pitch Creosote Mixture is to be classified as Tar or as Pitch.
27.06.
2750 per kilolitre at15C 27.08 Pitch and pitch companye, obtained from companyl tar or from other mineral tars Pitch 2708.11 Obtained by blending with creosote oil or other companyl tar distillates Rs.
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.
This companytention was number accepted by the Assistant Collector who held that their product fall under Tariff Item 2708.11.
100 per tonne Thus, number there are separate tariff items for Tar and Pitch.
2750 per kilolitre at 15C 2707.40 Naphthalene 2707.50 Phenols 2707.60 Creosote oils Rs.
200 per kilolitre at 15C 2707.90 Other Rs.
That the Respondents product is companyered 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 .
2750 per kilolitre at 15C 27057.20 Toluole Rs.
Thus for the period from 1 9 1985 to 28 2 1986 the product would be companyered as above and, as per the Judgment of this Court, it would have the benefit of Notification Nos.
Depending on the extent of oil removed Pitch may be soft pitch or medium soft pitch or medium hard pitch or hard pitch.
121/62, dated 13th June, 1962 and 75/84 C.E., dated 1st March, 1984.
