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2008 (9) TMI 344 - AT - Central ExciseExcisability – Marketability - Polymer Modified Bitumen – Held that - Tariff classification of the Bitumen and Polymer Modified Bitumen are different. But, that is not important – they have never been processing Polymer Modified Bitumen in their factory and it is always processed at the site for it can be used immediately in the hot mix operation. In these circumstances, Polymer Modified Bitumen cannot be bought and sold in the market since it would be fit for use only when it remains in molten condition and at a temperature around 160°C - impugned product is not excisable. The process carried out by the appellant does amount to manufacture. Hence, the demand of duty is not correct.
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