2000 (8) TMI 544 - AT - Central Excise

Summary

Issues: Classification of different types of tar and pitch under the Customs Tariff Act, 1985

1. Classification of Tar and Pitch:
The Commissioner (Appeals) classified crude tar, road tar, and special tar under Sub-heading 2706.00 based on the HSN notes, considering special tar as reconstituted tar. The appeal was allowed for reclassification by the Asstt. Collr. to reclassify the goods accordingly.

2. Appeal Against Commissioner's Order:
The Commissioner found the Commissioner (Appeals) order incorrect and directed an appeal to be filed. The grounds included the argument that road tar/special tar should be classified under 2708.11 due to the manufacturing process involving blending pitch residues with creosote oil.

3. Classification of Soft, Hard, and Extra Hard Pitch:
The classification of soft pitch, hard pitch, and extra hard pitch was disputed. The appeal argued that soft pitch should be under 2708.19 as it is a residue not blended, while hard pitch/extra pitch should be under 2708.11 as they are blended and aerated.

4. Asstt. Collr.'s Findings:
The Asstt. Collr. visited the manufacturing site and concluded that the products were pitch obtained by blending creosite oil, anthracene oil, or other distillates, classifying them under 2708.11. However, this finding was challenged as lacking material evidence and being predetermined.

5. Final Decision:
The Tribunal confirmed the classification of road tar/special tar and hard pitch/extra pitch under 2706.00 and 2708.11, respectively. The classification of soft pitch under 2708.11 was set aside, and the appeal allowed to classify it under 2708.19.

This detailed analysis covers the classification of various types of tar and pitch under the Customs Tariff Act, 1985, based on the Commissioner (Appeals) order, the appeal against it, and the findings of the Asstt. Collr., leading to the final decision by the Tribunal.