9911796707
TMI Blog2000 (8) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh the contentions of the appellants. It is evident that crude tar is obtained by carbonisation of coal by destructive distillation process. Crude tar then obtained is again subjected to distillation to separate out of light oil, carbolic oil etc. and the product left out at the bottom is known as Road Tar. As per note of the HSN under 2706.00, the heading includes dehydrated or partially distillated tars and reconstituted tar obtained by blending pitch with creosite oil . As such it can be arrived at that the special tar manufactured by the appellant is nothing but reconstituted tar. Thus all tar viz. crude tar, road tar and special tar should be classified under Sub-heading 2706.00. Regarding manufacture of soft/hard/extra tar pitch, pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidues in the pitch column with requisite amounts of creosote oil or other coal tar distillates. Thus though it may fall within the broad category of reconstituted tars in the 2606 of HSN, this item is specifically covered by T.S.H. 2708.11 of the C. Ex. Tariff, 1985 and interpretative rules prescribe preferring a specific heading over the general heading, road tar and special tar are correctly classifiable under 2708.11. (b) The so-called tar manufactured by the assessee is pitch, known in the trade as an input for road making and is widely termed as Road Tar Pitch or simply as pitch it attracts classification under 2708.11 and not 2706 as held by Commissioner (Appeals). (c) Classification of soft pitch, hard pitch and extra hard pit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion they have contended that the product crude tar is a product of coal carbonisation which is obtained by destructive distillation of coal in coke oven. The road tar and special tar are produced by controlling the distillation process in such a way where the removal of road tar and special tar should be as per the specification of road tar and special tar. However the Asstt. Collr. has further recorded that crude tar obtained is pumped and filled and subjected to different processes to separate oil from it to manufacture coal tar. Crude tar is not sold but processed, no special process for manufacture of road tar was advanced by the assessee. The process of special tar was given as starting from soft pitch and anthracene oil and was use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal taken by the Commissioner also accept that the said road tar/special tar would fall within the broad category of reconstituted tars under 2706 as per HSN Notes. The HSN notes cover all such tars resulting from the distillation of coal and exclude blended products, blended with creosote and other coal tar distillates. Therefore, we find no reason to classify the products under 2708, since the products are not pitch obtained from coal-tar or from other material tars but are tar distillates obtained from coal they would fall under 2706. Therefore, proposed classification under 2708.11 is ruled out. The notes under 2708 prescribe that the goods therefore, residues of distillation of coal and is used in the manufacture of coal tars and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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