TMI Blog1997 (12) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... on, Tariff Item No. 11 is : Item No. Description of Goods Rate of duty 11. Coal (excluding lignite) and coke all sorts, including calcined petroleum coke : Asphalt, Bitumen and Tar (1) Coal and coke not elsewhere specified. Ten rupees per metric tonne. (2) Petroleum coke, other than calcined petroleum coke. Twenty per cent ad valorem plus two thousand rupees per metric tonne. (3) Calcined petroleum coke. Twenty per cent ad valorem. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were exempt from excise duty. The Tribunal, however, held that no relief could be given to the assessee in respect of some of the products in view of an earlier decision in the case of Indian Aluminium Co. Ltd. v. Collector of Customs, Cochin - 1988 (38) E.L.T. 69 (Tribunal). The relevant part of the order of the Tribunal is as under : We do not see any reason to deviate from the above-referred to decision. Respectfully following the same, we uphold the classification of items at serial Nos. 3 to 8 under Item 68, CET. Notification No. 121/62 applies only to tar falling under Item No. 11(5). Therefore, it does not apply to the subject pitches. The goods mentioned in Serial Nos. 3 to 8 of the Chemical Examiner s Report were as under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... constituents and if any part of these constituents were removed by distillation, then some constituents would remain in it. This tar could be considered as partially distilled tar and remaining identifiable constituents could be distilled out of it. So far as the pitch was concerned, no further identifiable products were obtained from the same on distillation for it to be considered as partially distilled tar. 4. It was further held that the term partially distilled tar as used in Item 11(2) of the Central Excise Tariff had not been defined in any technical book. Therefore, it had to be understood in the context of distillation process and coal tar as stated above. There was no reason for considering coal tar pitch as partially distil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not be regarded as blends of pitch with creosote oil. Therefore, these products could not given the benefit of the exemption notification. 8. We are unable to uphold this contention. The Tariff heading speaks of Asphalt, Bitumen and Tar . Tar has been given an expanded definition in Clause (5). Tar distilled from coal or lignite or any other mineral will come within the ambit of this definition. The inclusive clause, thereafter, extends the definition to partially distilled tars and blends of pitch with creosote oils or with other tar distillation products. It is not in dispute that pitch is obtained by distillation of tar. It has been argued on behalf of the respondents that the residue of distillation of tar is pitch. We fail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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