Central Excise - Classification of 'tar' produced during the course of manufacture of Phenol/Acetone or Beta Napthol

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hi Subject : Central Excise - Classification of 'tar' produced during the course of manufacture of Phenol/Acetone or Beta Napthol. 1. A doubt has been expressed as to whether 'tar' produced during the course of manufacture of Phenol/ Acetone is classifiable under Chapter 27 (Heading Nos. 27.06, 27.14 or 27.15) or Chapter 29 (Heading No.29.42) or Chapter 38 (Heading No.38.23) of the Schedule to t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be used for any purpose other than fuel. The Conference favoured classification of the subject goods under Heading No. 27.12 of CET but observed that the issue be further examined by the Board, especially if benzene could be called a bituminous mineral. 3. Accordingly, the matter had been got examined in consultation with the Dy. Chief Chemist, CRCL, New Delhi. He expressed the view that the res .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... chemical process residue in the manufacture of betanaphthol from Napthalone which itself is obtained from coal. The Conference was informed that for classification under Heading No. 27.06 the Tar should be distillate from coal but in the instant cases, it was obtained as a chemical process residue and ws also not obtained from coal directly but from Cumene/Napthalone. The Conference agreed that c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X