Classification of goods - Coal Tar Partially Distilled (CTPD) - ...
Coal Tar Distillation: "Pitch" is a Distinct Product, Not Classified Under Tariff Item 27.06, Affecting Excise Duties.
October 25, 2019
Case Laws Central Excise AT
Classification of goods - Coal Tar Partially Distilled (CTPD) - Once “pitch” is obtained, it is a completely different product from “Tar”. Once a product is “Pitch”, it is no longer “Tar”. Pitch can, under no circumstances, fall under the Tariff Item 27.06.
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