TMI Blog2006 (8) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty under the notification - Held that:- In the case of Bitumen Products (India) v. CCE, [1989 (5) TMI 206 - CEGAT, NEW DELHI] while considering Item 11, which was under the old tariff, the Tribunal took a contrary view holding that the assessee was ineligible for the exemption under the notification, as the Board's circulars were not brought to the notice of the Tribunal for its considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal"] in its common order dated 10th March, 2000, relying upon various circulars issued by the Board before and after coming into force of new tariff, has held that both straight grade bitumen of petroleum and blown grade bitumen of petroleum are classifiable under sub-heading 2713.21 or 2713.22 of the Central Excise Tariff Act, 1985 [for short "the Act"], depending on whether those are packed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd as such it cannot be said that a new commercial commodity with a new name, character or use comes into existence by the process of air blowing. After the introduction of present Central Excise Tariff, it was again clarified by Board vide Circular dated 16-6-87 that "both straight grade bitumen of petroleum and blown grade bitumen of petroleum would be classifiable either under sub-heading No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding under which duty paid straight-grade bitumen falls because of variations in their modes of packing. In light of this clarification we do not find any substance in learned SDR's argument that the circular does not mean to say that process of converting into B.G. Bitumen does not amount to manufacture. This is apparent from the next sentence in Board's letter dated 1-7-88 which reads as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Item 11, which was under the old tariff, the Tribunal took a contrary view holding that the assessee was ineligible for the exemption under the notification, as the Board's circulars were not brought to the notice of the Tribunal for its consideration. Therefore, Bitumen's case (supra) on which reliance was placed by the learned SDR before the Tribunal, has rightly not been followed by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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