9911796707
TMI Blog1987 (1) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... e Order of Collector of Customs (Appeals) who has rejected the appellants plea for benefit of exemption Notification No. 121/62, dated 13.6.62 in respect of coal tar and coal tar pitch imported by them. Under Notification No. 121/62 coal tar falling under Item 11 of the Central Excise Tariff was exempted from the whole excise duty leviable thereon. The appellants were denied the benefit of exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd coal tar pitch are two separate commodities and the term tar used in the notification will not cover coal tar pitch. The lower authorities relied upon the definition of coal tar pitch and coal tar as set out in the order. They have held that the two have different compositions and uses and different characteristics. The appellants in their letter dated 16.9.86 received on 19.9.86 wanted the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itch manufactured by Bhilai Steel Plant of SAIL, a Govt. of India Undertaking, Central Excise Duty is not levied and/or collected. The CE authorities themselves have admitted the position that Coal Tar Pitch is covered by CET Item 11(2) and is exempt from duty in view of Notification No. 121/62-CE, dated 13.6.62." 2. Shri Sundar Rajan, the learned Department Representative pleaded that the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as: 2.31 Pitch, Coal tar - The black or dark brown, solid or semi-solid, fusible and agglomerative residue remaining after partial evaporation or fractional distillation of coal tar. He also filed photocopy of extracts from the Encyclopaedic Dictionary of Industrial Technology Materials, Processes and Equipment - David F. TVER - Roger W. Bolz. In this coal tar has been defined as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore us nor we are bound by what has been done by the Central Excise authorities of Bhilai Steel Plant. In view of the above, we hold that coal tar and coal tar pitch are two separate commodities and benefit of notification available in respect of coal tar cannot be made applicable to coal tar pitch. In view of this, the appellants claim is not maintainable and appeal is, therefore, dismissed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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