1989 (4) TMI 195 - AT - Central Excise

Summary

The issue involved the interpretation of Notification No. 121/62 and Notification No. 75/84 regarding the exemption of 'Tar' under Central Excise Tariff. The appellants claimed that their pitch creosote oil mixture should be exempt based on Central Excise Tariff Entry 11(5). However, the department interpreted the notifications strictly, stating that 'tar' refers to the common understanding and does not include the mixture. The Tribunal dismissed the appeal, citing a previous decision in favor of the Revenue.