COMMNR. OF CENTRAL EXCISE, RAIPUR vs M/S. STEEL AUTHORITY OF INDIA LTD. — C.A. No. 4987/2001

Case Summary: The Supreme Court disposed of the appeal on July 12, 2006, partially accepting the Commissioner of Central Excise's challenge regarding product classification under the Central Excise tariff. The Court held that Pitch Creosote Mixture (PCM) and Road Tar should be classified under Chapter heading 2708.11 (not 2706 as the Tribunal had decided), accepting the revenue's appeal on these products, while dismissing it regarding Pitch classification. The Court affirmed that SAII could not claim exemption under Notification 23/89 due to lack of evidence on exact quantities used, and that Section 11-A proviso did not apply. Each party bore its own costs. This case analysis is maintained by casestatus.in based on publicly available court records.