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
cooking, as motor fuel, and solvent for bitumen and household insecticides, etc. Some of its important properties are smoke point and viscosity."
(Glossary
importer's contention is that the machine in question is producing Asphalt, the machine which is mixing the old material excavated, with bitumen cannot ... machine imported is a Remixer. The material excavated by the Scarifier is heated and mixed in a pugmill alongwith a new material bitumen
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
respect of Bitumen
'Emulsion.' from the point of its utility though the same is
diffenem: from Bitumen (asphalt). Therefom ... which reads as under:
"Bitumen: Bitumen is exclusively used as
binder in road construction and m.
"Bitumen: Bitumen is exclusively used
Special Additional Duty
(SAD) of Rs. 9,64,094/- paid during importation of marine diesel
engines through three Bills of Entry of October to November ... Bitumen Corporation (I) Ltd.
6. As available in the Economics Time of 10.06.2008, SAD on
Customs @ 4% has been levied on all imports
comparatively less hazardous. Bitumen
consists of four forms of variants, namely, solid bitumen, polymer bitumen,
crumbler rubber modified bitumen and bitumen emulsion. The stand ... immediately clarified that bitumen is a generic expression which would
include different types of bitumen. Revenue, however, as stated earlier,
intends to apply it restrictively
M/S Xerox India Ltd vs Cce, Meerut-Ii on 29 July, 2010
`CUSTOMS, EXCISE
that the imported goods were crude palm oil of edible grade. He referred to the legal provisions for classification of goods imported to be determined ... notification cannot be applied for classification of the imported goods under Customs Tariff. Entry No.34 specifies various acid value and carotenoid content
comparatively less hazardous.
Bitumen consists of four forms of variants, namely, solid bitumen,
polymer bitumen, crumbler rubber modified bitumen and bitumen
emulsion. The stand ... immediately clarified that bitumen is a
generic expression which would include different types of bitumen.
Revenue, however, as stated earlier, intends to apply it restrictively
