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TMI Blog2004 (1) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of holding that it would fall under Tariff Item 27.06. Partially distilled tar would be Tar which has not yet become “Pitch”. Once the product becomes “Pitch”, it is no longer “partially distilled tar”. Thus the product was correctly classified by the Assistant Collector under Tariff Item 2708.11. - 3169-3173 of 1998 - - - Dated:- 28-1-2004 - S.N. Variava and H.K. Sema, JJ. [Order]. These Appeals can be disposed by this common judgment as they are against the Judgments of the Tribunal dealing with the question whether the product of the Respondents, namely, Pitch Creosote Mixture is to be classified as Tar or as Pitch . 2. It must be mentioned that earlier to 1st March, 1986 Tariff Item 11(5) read as follows :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil 27.07 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents 2707.10 - Benzole ₹ 2750 per kilolitre at 15 o C 2707.20 - Toluole ₹ 2750 per kilolitre at 15 o C 2707.30 - Xylole ₹ 2750 per kilolitre at 15 o C 2707.40 - Naphthalene 15% 2707.50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me into existence first and there should be another product, Creosote Oil or other coal-tar distillates and both should be blended together to fall under the Tariff Heading : 2708.00. It is not disputed that the present product i.e. P.C.M. is a result of partial distillation of tar and therefore, it is a partially distilled tar as admitted by the adjudicating authority referred to above. Therefore, in our view, the product falls under 2706.00 7. It could not be denied that Tar contains the following :- Pitch - 63% to 65% Light Oil - 0.9 to 1.2% Naphthalene Oil - 6 to 7% Creosote Oil - 8 to 10% Other residual Oil - 20 to 22% 8. Pitch is derived by distillation of Tar wherein the oils - Light oil, Naphthalene Oi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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