2006 (7) TMI 209

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..... ME COURT OF INDIA), PCM, Road Tar and Pitch are held to be classifiable under Chapter heading 2708.11. Accordingly, the appeal filed by the Revenue insofar as products PCM and Road Tar are concerned is accepted, while the same is dismissed insofar as the product Pitch is concerned - Decided against Revenue. - 4987 of 2001 - - - Dated:- 12-7-2006 - Ashok Bhan and Markandey Katju, JJ. [Ord .....

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..... ing 2708.11. 4. Learned counsel for the respondent sought to contend that he is entitled to claim the benefit of the exemption Notification No. 23/89 dated 1st March, 1989 for PCM used within the factory. This contention was rejected by the Commissioner in its order in original by holding that though the respondent had claimed that most of the PCM was used as fuel in the factory, but it did not .....

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