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SUHAS C. SEN, S. P. BHARUCHA
Stp LTD. – Appellant
Versus
Collector Of Central Excise, Patna – Respondent
Judgment
Sen, J.-The appellant is a Company engaged in manufacture of coal tar products. An exemption notification was issued by the Central Government exempting tar falling under Tariff Item 11 of Central Excise Tariff from the whole of excise duty leviable thereon, Tariff Item No. 11 is :
‘‘ Item No. Description of Rate of duty Goods
11. Coal (Excluding lignite) and coke all sorts, including calcined petroleum coke: asphalt, Bitumen and Tar-
(1) Coal and coke not Ten rupees elsewhere specified. per metric tone
(2) Petroleum coke, Twenty per-other that calcined cent and vao-petroleum coke. Rem plus two
thousnad ru- pees per met-
ric tone
(3) Calclined petro- Twenty per- leum coke. cent and valo-
rem.
(4) Asphalt and bitu- Two hundred men (including cut- rupees per back bitumen and metric tone. asphalt) natural or
produced from
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