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2014 (7) TMI 1023 - AT - Central ExciseClassification of Polymer Modified Bitumen (PMB) and Crumbled Rubber Modified Bitumen (CRMB) - manufacturing from Petroleum Bitumen - classification under TSH No. 27150090 or under 27132000 of the CETA - Held that:- PMB or CRMB cannot be treated as bituminous mixtures falling under CSH 27150090 and was continued to be classified under CSH 27132000 pertaining to tariff for petroleum bitumen. - Decision in the case of Osnar Chemical Pvt. Ltd (2012 (1) TMI 27 - Supreme Court of India) followed - Decided in favor of assessee.
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