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2010 (4) TMI 57 - SC - Central ExciseManufacture - (i) Whether the conversion of ‘Straight Grade Bitumen’ into ‘Blown Grade Bitumen' amounts to manufacture or not; and (ii) Whether ‘Roof Felt’ is classifiable under Chapter sub-heading 5903.90 or 5907.90? – held that - the process of converting straight grade bitumen into blown grade bitumen through Oxidation, known as blowing process, does not amount to manufacture and therefore, exempted from payment of Excise duty - ‘Bitumenised Hessian based felt’ was classifiable under Chapter Heading 59.09 and the assessee would be entitled to exemption from payment of excise duty under Notification Nos. 53/65-C.E. and 92/94-C.E. dated 20th March1965, and 25th April, 1994 respectively.
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