1997 (4) TMI 463 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Kolkata involved the entitlement of Pitch Creosote Mixture (PCM) to the benefit of Notification No. 121/62 and/or Notification No. 75/84, which provide duty exemption to Tar. The appellants were allowed the benefit based on a Supreme Court judgment regarding the inclusive entry of sub-item (5) of Item 11. The Tribunal found no material difference between Notification No. 75/84 and the earlier Notification 121/62, thus allowing the appeals in favor of the appellants.