M/S. STP LIMITED versus CONTROLLER OF CENTRAL EXCISE, PATNA AND ORS.

M/S. STP LIMITED versus CONTROLLER OF CENTRAL EXCISE, PATNA AND ORS.

'Tar' in T.I. 11(5) is an inclusive term covering partially distilled tar and blends of pitch; products manufactured by the appellant qualify for exemption under notification 121/62-CE as they fall within this definition.

Parties
Appellant: MIS. STP LIMITED; Respondent: Controller of Central Excise, Patna and Ors.
Jurisdiction
India
Judgment Date
02 December 1997
Procedural Posture
Civil Appeal / Appeal From Tribunal
Outcome
Appeal allowed; Judgment of Tribunal set aside; No order as to costs.
Legal Topics
Interpretation of 'tar' Under Central Excise Tariff, Exemption From Excise Duty, Interpretation of Taxing Statutes
Taxation Central Excise Interpretation of 'tar' Under Central Excise Tariff Exemption From Excise Duty Interpretation of Taxing Statutes

Case Brief

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Parties

MIS. STP LIMITED

Appellant

Controller of Central Excise, Patna and Ors.

Respondent

Procedural Posture

Civil Appeal / Appeal From Tribunal

Legal Issues

  1. 1 Whether 'tar' under T.I. 11(5) includes partially distilled tar and blends of pitch
  2. 2 Whether products manufactured by the appellant qualify for exemption from excise duty under notification 121/62-CE

Ratio Decidendi

'Tar' in T.I. 11(5) is an inclusive term covering partially distilled tar and blends of pitch; products manufactured by the appellant qualify for exemption under notification 121/62-CE as they fall within this definition.

Court Disposition

Appeal allowed; Judgment of Tribunal set aside; No order as to costs.

Orders

  • Appeal allowed
  • Judgment under appeal set aside on the point in dispute