TMI Blog2013 (5) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of Osnar Chemical [2012 (1) TMI -27], the impugned order is set aside and the appeal is allowed with consequential relief, if any. - E/S/19/2011 and E/38/2011 - - - Dated:- 27-2-2013 - Shri P.K. Das and Shri Mathew John, JJ. For the Appellant: Shri M.Karthikeyan, Advocate For the Respondent: Shri Parmod Kumar, Jt. Commr. (AR) JUDGEMENT Per P.K. Das; As the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nical report obtained from IIT, Madras to establish that the process undertaken by the appellant will not amount to manufacture. 4. We find that the issue has already been decided by the Hon ble Supreme Court in the case of Osnar Chemical (supra). The relevant portion of the said decision is reproduced below:- 23. Having considered the matter on the touchstone of the aforesaid legal positio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue against the decision of the Tribunal in the case of Collector of Central Excise, Vadodara Vs. Tikitar Industries 2000 (118) E.L.T. 468 (Tri.). In that case the dispute was whether the process relating to improvement of the quality of bitumen by raising its softening point and penetration amounted to manufacture of a new and different commodity. The process involved in improving the quality of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MB or CRMB cannot be treated as bituminous mixtures falling under CSH 27150090 and shall continue to be classified under CSH 27132000 pertaining to tariff for petroleum bitumen. 26. In view of the opinion expressed above, we deem it unnecessary to deal with the other grounds urged on behalf of both the sides. 27. For the foregoing reasons, no ground is made out for our interference with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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