cutback, the bitumen is dissolved in suitable
solvent. In bituminous construction, the choice between penetration grade
bitumen and the bitumen emulsion is made depending upon ... comparatively less hazardous. Bitumen
consists of four forms of variants, namely, solid bitumen, polymer bitumen,
crumbler rubber modified bitumen and bitumen emulsion. The stand
fuel oil and also produces bitumen. The assessee after
purchasing bitumen from HPCL, produces products viz. bitumen
emulsion, cut back bitumen, modified bitumen ... production using bitumen as
raw material?"
36. In answer to the first query, IIT Chennai observed that
bitumen, bitumen emulsion are liquid products derived
variants of bitumen in use for a
considerable period, viz, polymer modified bitumen (PMB), crumb rubber
modified bitumen (CRMB) and bitumen emulsion. Bitumen ... commodity if and when compared to Bitumen
and whether the process of conversion from Bitumen to Bitumen
Emulsion amounts to manufacture, requires a fact finding
comparatively less hazardous. Bitumen consists of
four forms of variants, namely, solid bitumen,
polymer bitumen, crumbler rubber modified
bitumen and bitumen emulsion. The stand ... deals with “Bitumen” and the commodity code for “Bitumen” is
2018. The Hon'ble Supreme Court has also concerned that “Bitumen
Emulsion
emulsified bitumen, being a part or product of bitumen itself,
cannot be classified under residuary entry, as use of bitumen and
emulsified bitumen ... Value Added Tax Act,
2008 , which only refers to bitumen that bitumen includes bitumen
emulsion. It has also been held that the words inside
other persons claiming through them from manufacturing,
selling and distributing, advertising bitumen emulsion using the
MUTHOOS label which is almost identical/deceptively similar ... offering for
sale, advertising or in any other manner dealing in bitumen emulsion or
any other product bearing the deceptively similar mark/label MUTHOOS
which
other persons claiming through them from manufacturing,
selling and distributing, advertising bitumen emulsion using the
MUTHOOS label which is almost identical/deceptively similar ... offering for
sale, advertising or in any other manner dealing in bitumen emulsion or
any other product bearing the deceptively similar mark/label MUTHOOS
which
variants of bitumen in use for a
considerable period, viz, polymer modified bitumen (PMB), crumb rubber
modified bitumen (CRMB) and bitumen emulsion. Bitumen ... commodity if and when compared to Bitumen
and whether the process of conversion from Bitumen to Bitumen
Emulsion amounts to manufacture, requires a fact finding
cutback, the bitumen is
dissolved in suitable solvent. In bituminous construction,
the choice between penetration grade bitumen and the
bitumen emulsion is made depending upon ... comparatively less hazardous.
Bitumen consists of four forms of variants, namely, solid bitumen,
polymer bitumen, crumbler rubber modified bitumen and bitumen
emulsion. The stand
bitumen is desirable.
- 10 -
Whereas the bitumen (asphalt) is exclusively used as
binder in road construction and maintenance.
Therefore, bitumen (asphalt) and bitumen "emulsion ... bitumen. The
characteristics of bitumen in its original form continues
even after it is converted into bitumen emulsion by
firing upon the raw bitumen. Both
