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TMI Blog1988 (7) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-CE available to the same should be allowed to them. 2. The learned Advocate for the appellants pleaded that pitch imported by the appellants was intended for making electrodes. He pleaded that basically there is not much difference between the pitch and tar and in support of his plea, cited the publication - Coal Tar Products and Related Dyes page 56 and drew our attention to the following observations in this publication :- There are no fundamental differences in properties between pitch and tar and there can be no sharp division between the two materials. The dividing line is purely arbitrary and is dictated to convenience for commercial reasons rather than on scientific grounds. He pointed out that in the same publication at page 58, the use of the pitch is spelt out as Binder for carbon anodes required for the manufacture of electrolytic cells. He pleaded the pitches are partially distilled tars and he produced evidence from the experts before the lower authorities and they he pointed out, have categorically stated that the pitch is only partially distilled tar. In this connection, he drew our attention to the affidavit filed before the tower authorities by one Sh. K.K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o kindly give us your opinion in the matter, which will help us in convincing the Customs Officer. We are advised that the Custom Authorities may be satisfied with a note on the following lines from you." Coal tar pitches are obtained by the distillation of coal tars. In commercial practice coaftars1 are distilled to remove volatile oils, boiling upto about 360 C. The residue is discharged as pitch and sold as such. This pitch still contains volatile components, which can be removed by heating. By this procedure it is possible to get pitches of higher softening points. If the distillation is carried out to temperatures around 1300 C the product is pitch coke. Thus the pitch in question is an intermediate product obtained by partial distillation of tar to remove volatile oils. Hence pitch is partially distilled tar. Awaiting your reply with your valuable comments on the above which we are sure with be accepted as an authorities opinion on the Subject by all. 5.The learned Advocate also drew our attention to the affidavit filed by one Dr. CSB Nali who has, appended has qualification to the affidavit and who is stated to be the Chief Supdt., Research and Development Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nience of reference:- Neither in the evidence adduced by the appellant nor in the other documents it can be established beyond doubt that pitch could be considered as partially distilled tar , though reliance on technical or scientific literature need not be the sole basis. Even to get certificate with reference to the contents and scope of produce it could be seen that Tar is a distinct distillery from coal or lignite while pitch all along been referred to as a residuary product; thus pitch is only a residuary product. While tar is a main product in the process of distillation. Since the pitch cannot be considered as partially distilled tar , the question of classifying the pitch under Item 11 (2) CET would not arise. 8. He pleaded that the term partially distilled tar figuring under Tl 11(2) CET does not figure in any technical literature or book arid in view of this, the meaning of the term has to be seen with reference to the product coal tar and its distillates. He cited in this regard Encyclopaedia of Chemical Technology by Kirk Other 2nd Ed. and 3rd Ed. Vol. 22 wherein the constituents of coal tar have been set out at page572. He pleaded that the coal tar comprised o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f description of coal tar and coal tar pitch as given in the Condensed Chemical Dictionary:- "Coal tar. Properties: Black, viscous liquid (or semi-solid), naphthalene - like odor; sharp burning taste; obtained by destructive distillation of bituminous coal, as in cokeovens; one ton of coal yields 8.8 gallons of coal tar. Combustible. Sp. gr. 1.18 to 1.23, Soluble in ether, benzene, carbon disulfide, chloroform; partially soluble in alcohol, acetone, methanol; only slightly soluble in water. Coal-tar may be hydrogeneted under pressure to form a petroleum-like fuel suitable for residual use. Coal-tar tractions obtained by distillation and the chemicals found In each are as follows : (1) light oil (upto 200 C); benzene, toluene, xylenes, comenes, coumarone, indene; (2) middle oil (220-250 C); (3) heavy oil (250-300 C); naphthalene, acenaphthene, methylnaphthalenes, flurene, phenol, cresols, pyrtndine, picolines; (4) anthracene oil (300-350 C); phenanthrene, anthracene, carbazote, quinotines; and (5) pitch (q.v.). Typical yields: 5% light oil; 17% middle oil; 7% heavy oil; 9% anthracene oil; 62% pitch. Treatment with alkalies, acids, and solvents is necessary to separate the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a series or sales, so long as they retain their identity as goods of a particular type. 11. The learned Advocate for the appellants in reply, stated that the he does not dispute that tar and pitch are two entities. He pleaded that is plea is the pitch should be considered as partially distilled tar and in that view of the matter it falls within the ambit of TI 11(2) GET and would be assessable as pleaded by him. He pleaded that definition of pitch given shows that it is residue after partial evaporation or distillation of coal tar and to that extent, the pitch can be considered as partially distilled coal tar. 12. The question that falls for consideration is whether pitch can be considered as partially distilled coal tar. It re not in dispute that coal tar and coal tar pitch are two separate commodities. The tars as such are products obtained by distillation of materials, coal, etc. and various types of tars are described by prefixing the name of the material from which the these have been producted like coal, shale, etc. Tars as seen from the evidence cited before us are made up of large range of constituents. In case of coal tar as pleaded before us and as mentioned in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heavier oils released here are spilt into heavy wash oil and heavy and light anthracene oils in a vacuum side-stream column; the residual pitch flows from the base of the vacuum flash chamber. 14. The schematic diagram of the plant for distillation of tar product given therein is not reproduced as the issues can be analyses without reproducing the same. The pitch that can be obtained from tar is of various grades and various grades have been described in the Encyclopaedia under the heading as under: Pitch. Pitch, the residue from the primary distillation of tar, can be made in different viscosity grades depending on how far the distillation is taken. If the distillation is continued to the desired softening point, the resides is termed a straight-run" pitch to distinguish it from a cut-back or fluex-back pitch; i.e. a straight-run pitch to harder consistency fluxed back to the desired softening point with tar distillate oil. The softer grades pitch, having softening points by the Ring and Ball (R and B) method (see Vol. 2, p. 791) below 50 C, are generally referred to as base tars or refined tars; other grades are soft pitch (50-75 C, R and B softening point), medium-h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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