Classification of goods - Coal Tar Partially Distilled (CTPD) - ...
Central Excise
October 25, 2019
Classification of goods - Coal Tar Partially Distilled (CTPD) - Once “pitch” is obtained, it is a completely different product from “Tar”. Once a product is “Pitch”, it is no longer “Tar”. Pitch can, under no circumstances, fall under the Tariff Item 27.06.
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