Central Excise - Heading No. 27.13 of C.E.T. - Levy of excise duty on air-blown grade bitumen produced from duty paid straight-grade bitumen - Clarification regarding

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..... garding F. No. 88/1/88-CX.3 Dated 1-7-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Heading No. 27.13 of C.E.T. - Levy of excise duty on air-blown grade bitumen produced from duty paid straight-grade bitumen - Clarification regarding. Attention is invited to Board's F. No. 88/1/87-CX.3, dated 16-6-1987 where .....

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..... such cases, duty would perhaps be leviable since the blown-grade bitumen of petroleum cleared in drums would fall under sub-heading No. 2713.21 whereas the duty-paid straight-grade bitumen of petroleum in bulk, but of which such blown-grade bitumen of petroleum in drums has been produced, would fall under sub-heading No. 2713.22. 3. The matter has been examined. It is observed that the problem d .....

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..... id straight-grade bitumen of petroleum, from which such blown-grade bitumen of petroleum has been produced, falls because of variations in their modes of packing. However, where the duty-paid straight-grade bitumen of petroleum out of which the blown-grade bitumen of petroleum has been produced and the blown-grade bitumen of petroleum so produced fall under the same sub-heading, because of the sam .....

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