manufacture is involved in the production of blown grade bitumen from straight grade bitumen. The Tribunal has held as under :-
"We find that ... Crook, published by Indian Oil Corporation Ltd. on Bitumen. From this extract it is seen that bitumen is a dark viscous material and in fact
whether the production of Blown Bitumen from Straight grade Bitumen could amount to manufacture and whether the Blown Bitumen could be an excisable goods classifiable ... Crook, published by Indian Oil Corporation Ltd. on Bitumen. From this extract it is seen that bitumen is a dark viscous material and in fact
recycle the tyres
is to mix crumb rubber with bitumen to make Crumb Rubber Modified
Bitumen („CRMB‟). It is stated that the roads made ... bitumen to make CRMB. Worldwide
CRMB is made by mixing radial tyre crumb. Since Indian tyres are cross-ply
and non-radial, the Petitioner imports
M/S Xerox India Ltd vs Cce, Meerut-Ii on 29 July, 2010
`CUSTOMS, EXCISE
Shed Appraiser and his Assistant Commissioner, which confirmed that the item under import were in the form of finished leather cuttings meant for making leather ... imported item as articles of leather was not supported by HSN Explanatory Notes either. It was also pointed out that identical goods imported
kraft paper by
bonding duty paid kraft paper with duty paid bitumen as the binding
agent.
(b) Further,-
(i) while it may be that there ... comprehending not only such things as they signify according to their natural import but also those things which the interpretation clause declares that they shall
Collector Of Central Excise vs Uma Laminated Products (P) Ltd. on 20 February, 1984
Equivalent
Apar Private Ltd. vs Collector Of Central Excise on 31 October, 1986
Equivalent citations: 1987
Collector Of Central Excise vs Aruna Straw Boards (P) Ltd. on 22 April, 1988
Equivalent
materials, such as vinyl and acrylic resins, are also used, as are bitumens, with or without drying oils, resins, etc.
Oxford Dictionary:--Coloured varnish ... even metal and wood. In this view of the matter the machine imported has to be held to be similar to those for the treatment
