{"id":222691,"date":"1997-12-02T00:00:00","date_gmt":"1997-12-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-stp-limited-vs-collector-of-central-excise-on-2-december-1997"},"modified":"2015-12-02T23:51:09","modified_gmt":"2015-12-02T18:21:09","slug":"ms-stp-limited-vs-collector-of-central-excise-on-2-december-1997","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-stp-limited-vs-collector-of-central-excise-on-2-december-1997","title":{"rendered":"M\/S. Stp Limited vs Collector Of Central Excise, … on 2 December, 1997"},"content":{"rendered":"
Supreme Court of India<\/div>\n
M\/S. Stp Limited vs Collector Of Central Excise, … on 2 December, 1997<\/div>\n
Author: Sen<\/div>\n
Bench: S.P. Bharacha, Suhas C. Sen<\/div>\n
           PETITIONER:\nM\/S. STP LIMITED\n\n\tVs.\n\nRESPONDENT:\nCOLLECTOR OF CENTRAL EXCISE, PATNA & ORS.\n\nDATE OF JUDGMENT:\t02\/12\/1997\n\nBENCH:\nS.P. BHARACHA, SUHAS C. SEN\n\n\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n
\t       THE 2ND DAY OF DECEMBER, 1997
\nPresent:\n<\/p>\n
\t      Hon’ble Mr. Justice S.P. Bharucha
\n\t      Hon’ble Mr. Justice Sushas C.Sen
\nS. C.  Birla, Subrat  Birla, Ms.  Vipin Gupta, Advs. for the
\nappellant
\nK.N.Bhat,   Additional\t  Solicitor   General,\t K.N.Bajpai,
\nR.N.Verma, V.K.Verma, Advs. with him for the Respondents.\n<\/p>\n
\t\t      J U D G M E N T
\n     The following Judgment of the Court was delivered:
\nSEN, J.\n<\/p>\n
     The appellant  is a  Company engaged  in manufacture of
\ncoal tar  products.  An exemption notification was issued by
\nthe Central  Government exempting  tar falling\tunder Tariff
\nItem 11\t of Central  Excise Tariff  from the whole of excise
\nduty leviable thereon.\tTariff Item No.11 is:
\n“——————————————————-
\nItem\tDescription of Goods\t   Rate of duty\n<\/p>\n
——————————————————-\n<\/p>\n
11.   COAL (EXCLUDING LIGNITE)
\n      AND COKE ALL SORTS,
\n      INCLUDING CALCINED
\n      PETROLEUM COKE: ASPHALT,
\n      BITUMEN AND TAR-<\/p>\n
\n     (1) Coal and coke not else-    Ten rupees per metric\n\t where specified\t    tonne.\n    (2)\t Petroleum coke, other\t    Twenty per cent ad\n\t than calcined petroleum    valorem plus two\n\t coke.\t\t\t    rupees per metric\n\t\t\t\t    tonne.\n    (3)\t Calclined petroleum\t    Twenty per cent ad\n\t coke\t\t\t    valorem.\n   (4)\t Asphalt and bitumen\t    Two hundred rupees\n\t (including cutback\t    per metric tonne.\n\t bitumen and asphalt)\n\t natural or produced\n\t from petroleum or\n\t shale.\n  (5)\t Tar distilled from coal     One hundred rupees per\n\t or lignite and other\t     metric tonne.\n\t mineral tars, including\n\t partially distilled tars\n\t and blends of pitch with\n\t creosote oils or with other\n\t tar distillation products.\n<\/pre>\n
———————————————————–
\nThe Exemption notification is as follows:
\n“Tar is exempt from duty TAR
\n\t\t\t 121\/62-CE, dt. 13.6.62
\n     In exercise of the powers conferred
\n     by Rule 8 (1) of the Central Excise
\n     Rules.  1944, falling under Item 11
\n     with effect  from the  24th  April,
\n     1962 from\tthe whole  of the excise
\n     duty leviable thereon”.\n<\/p>\n
     The appellant’s  case before  the excise  authority was
\nthat its  products were\t fully exempt  from excise  duty  by
\nvirtue\tof   the  above\t notification.\t  The  case  of\t the
\nDepartment on the other hand, is that the goods manufactured
\nby the\tappellant did  not come\t within the  ambit of Tariff
\nItem 11.   Therefore,  there is\t no question of granting any
\nexemption from excise duty to these production.\t The dispute
\nultimately went to the Tribunal. The Tribunal, after hearing
\nthe parties  and taking\t into consideration.   the report of
\nthe Chemical  Examiner, came  to the conclusion that some of
\nthe goods  manufactured by  the appellant  came\t within\t the
\nambit of  clause (5)  of Tariff Item 11 and, therefore, were
\nexempt from  excise duty.   The Tribunal, however, held that
\nno relief  could be given to the assessee in respect of some
\nof the\tproducts in  view of an earlier decision in the case
\nof Indian Aluminium Co. Ltd. vs. Collector of Customs Cochin
\n1988 (38)  ELT 68 (Tribunal). The relevant part of the order
\nof the Tribunal is as under:\n<\/p>\n
     “We do  not see  any reason  to deviate from the above-
\n     referred to  decision.   Respectfully fowling the same.
\n     We uphold\tthe classification of items at serial nos. 3
\n     to 8  under  item\t68,  OET.    Notification  No.121\/62
\n     applied  only  to\ttar  falling  under  Item  No.11(5).
\n     Therefore, it does not apply to the subject pitches.”<\/p><\/blockquote>\n
     The goods\tmentioned in  Serial Nos.  3  to  8  of\t the
\nChemical Examiner’s Report were as under:\n<\/p>\n
—————————————————–<\/p>\n
\nSl. No\t    Description\t\t Gift of the results\nin the\t    of the products\t results of chemical\nclassi-\t\t\t\t test\nfication\nlist.\n<\/pre>\n
—————————————————–\n<\/p>\n
1.\t      xxx\t\t   xxx\n2.\t      xxx\t\t   xxx\n3.\t    Soft Pitch\t\t The sample is coal tar\n\t\t\t\t pitch\n4.\t   Soft Medium Pitch\t    -do-\n5.\t   Hard Pitch\t\t    -do-\n6.\t   Hard Medium Pitch\t    -do-\n<\/pre>\n
7.\t   Special Hard Pitch\t  The sample is coal tar
\n\t\t\t\t  pitch\n<\/p>\n
8.\t   Electrode Pitch\t  The sample has the
\n\t\t\t\t  characteristics of coal
\n\t\t\t\t  tar pitch\n<\/p>\n
——————————————————–\n<\/p>\n
     The Tribunal  did not  give any separate reasons of its
\nown for\t coming to  its decision  but  merely  followed\t the
\njudgment of  another Bench  of the  Tribunal in\t the case of
\nIndian Aluminium  Co. Ltd.  v. Collector of Customs, Cochin,
\n1988 (38)  E.L.T. 68  (Tribunal).  In that case, it was held
\nthat  coal   tar  and  coal  tar  pitch\t were  two  separate
\ncommodities.   Technical literature  showed that  pitch\t was
\nobtained from  distillation of\tcoal tar.   No\tevidence had
\nbeen produced  to show\tthat from  the pitch,  which was the
\nresiduary  product  of\tdistillation  of  tar,\tany  further
\ndistillation product  could  be\t obtained.    The  coal\t tar
\ncomprised of  many constituents\t and if\t any part  of  these
\nconstituents  were  removed  by\t distillation.\t  then\tsome
\nconstituents would remain in it This tar could be considered
\nas  partially  distilled  tar  and  remaining  identificable
\nconstituents could  be distilled  out of  it.  So far as the
\npitch was  concerned.\tNo further   identificable  products
\nwere obtained  from the\t same on  distillation for  it to be
\nconsidered as partially distilled tar.\n<\/p>\n
     It was  further held that the term “partially distilled
\ntar” as\t used in Item 11(2) of the central Excise Tariff had
\nnot been  defined in  any technical book.  Therefore, it had
\nto be  understood in the context of distillation process and
\ncoal  tar  as  stated  above.\t There\twas  no\t reason\t for
\nconsidering coal  tar pitch  as partially distilled tar.  it
\nwas an\titem distinct  from coat  tar or partially distilled
\ntar.\n<\/p>\n
     On behalf\tof  the\t respondents,  strong  reliance\t was
\nplaced on  this judgment  and it was contended that what the
\nappellants had manufactured was various types of pitch which
\ndid not\t come within  the ambit\t of Tariff  Item 11(5)\tand,
\ntherefore, did not qualify for exemption.\n<\/p>\n
     On behalf\tof the\tappellant our attention was drawn to
\nadjustment of  this Court  in the case of Steel Authority of
\nIndia limited  v. Collector  of Excise\tBolpur. West  Bengal
\n1997 (91)  E.L.T. 529  (S.C.) where  it was  held  that\t the
\nexemption notification\texempted ‘tar’ falling under Item 11
\nof the\tFirst Schedule\tto the central Excises and Salt Act.
\n1944. The  meaning of  ‘tar’ had  to be\t gathered  from\t the
\nTariff description  given in  clause 5 of Tariff Item No.11.
\nAn inclusive  definition  had  been  given  to\t‘Tar’  which
\nincluded “partially  distilled tars and blends of pitch with
\ncraosote oils  or with\tother  tar  distillation  products”.
\nTherefore, ‘tar’  would include\t everything which  has\tbeen
\nincluded in  the extended  definition.\tHaving regard to the
\nwording of  the Notification  and also\tthe wording  of\t the
\nTariff Item  No.11.   the  product  of\tthe  assessee  (PCM)
\nqualified for the benefit of the Exemption Notification.\n<\/p>\n
     On behalf\tof the\trespondent, a distinction was sought
\nto be drawn between tar and products made out of pitch.\t The
\ncontention is that what the appellants had manufactured were
\nnot tar\t distilled from coal.  These products also could not
\nbe  regarded   as  blends   of\tpitch\twith  creosote\toil.
\nTherefore, these products could not given the benefit of the
\nexemption notification.\n<\/p>\n
     We are  unable to\tuphold this  contention. The  Tariff
\nheading speaks of “Asphalt, Bitumen and Tar”. “Tar” has been
\ngiven an  expanded definition  in clause  (5). Tar distilled
\nfrom coal  or lignite  or any other mineral will come within
\nthe  ambit  of\tthis  definition.    The  inclusive  clause,
\nthereafter, extends  the definition  to partially  distilled
\ntars and  blends of  pitch with\t creosote oils or with other
\ntars and  blends of  pitch with\t creosote oils or with other
\ntar distillation  products,  It is not in dispute that pitch
\nis obtained  by distillation  of tar.  It has been argued on
\nbehalf of  the respondents  that the residue of distillation
\nof tar\tis pitch.   We\tfall to\t see this  fine distinction.
\nPitch is  brought about\t by distillation  of tar.    If\t the
\ncontention of  the respondent  is to be upheld, it will have
\nto be  held that  even though  pitch  is  brought  forth  by
\ndistillation of tar.  It is not “tar distillation product”.\n<\/p>\n
     We are  unable to\tuphold this  distinction for another
\nreason.\t    According  to   “Webster  Comprehensive  Diction
\nInternational Edition  “coal tar”  means “the  black  viscid
\npitch distilled\t from bituminous  coal. and yielding a large
\nvariety of  organic compounds  used in\tthe  making  of\t dve
\nstuffs explosives  flavoring extracts, drugs, plastics etc.”
\nTherefore, in  a sense coal tar itself is a variety of pitch
\nBy distillation\t of coal  tar, a  type of pitch is obtained.
\nThat must  come within the phrase ‘tar distillation product’
\nMoreover, if  there is\tany doubt in the construction of any
\nprovision of  taxing statute, that doubt must be resolved in
\nfavour of the assessee.\n<\/p>\n
     In the  premises. We  are of  the view  that the appeal
\nmust succeed.\n<\/p>\n
     The judgment  under appeal is set aside on the point in
\ndispute.   The appeal  is allowed, there will be no order as
\nto costs.<\/p>\n","protected":false},"excerpt":{"rendered":"
Supreme Court of India M\/S. Stp Limited vs Collector Of Central Excise, … on 2 December, 1997 Author: Sen Bench: S.P. Bharacha, Suhas C. Sen PETITIONER: M\/S. STP LIMITED Vs. RESPONDENT: COLLECTOR OF CENTRAL EXCISE, PATNA & ORS. DATE OF JUDGMENT: 02\/12\/1997 BENCH: S.P. BHARACHA, SUHAS C. SEN ACT: HEADNOTE: JUDGMENT: THE 2ND DAY OF […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-222691","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"\nM\/S. 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