Commissioner Of C. Ex., Bolpur vs Steel Authority Of India Ltd.

The Supreme Court analyzed the classification of 'Pitch Creosote Mixture' under the Central Excise Tariff Act, specifically addressing the amendments effective from 1st March 1986. The Court held that the product does not qualify as 'Tar' under Tariff Item 27.06 but rather falls under Tariff Item 2708.11 as 'Pitch' due to its composition and the process of distillation. The judgment reversed the Tribunal's decision, affirming the Assistant Collector's classification of the product as 'Pitch' rather than 'partially distilled tar'.