M/S. STP LIMITED vs COLLECTOR OF CENTRAL EXCISE, PATNA & ORS.

The Supreme Court addressed the applicability of exemption notification TAR 121/62-CE under the Central Excise Tariff, specifically Tariff Item 11, which pertains to coal tar products. The Court held that the exemption applies only to goods classified under clause (5) of Tariff Item 11, confirming the Tribunal's decision that certain products manufactured by the appellant were exempt from excise duty while others were not. The ruling clarified the scope of the exemption and upheld the Tribunal's reliance on the precedent set in Indian Aluminium Co. Ltd. vs. Collector of Customs Cochin, 1988.