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1. Classification - Levy of VAT - even bitumen after it is transformed into bitumen emulsion is used in the construction of roads for the qualities it has as bitumen. The...

2. Whether bitumen emulsion should be regarded as bitumen and covered by Entry 14 of the list of goods taxable at five per cent in Part-I of Schedule C to the WBVAT - the...

3. Classification of Imported Bitumen - whether ‘petroleum bitumen’ or ‘natural bitumen’? - It is strange that a chemical laboratory arrogating to itself the expertise of...

4. Polymer Modified Bitumen (PMB) and Crumbled Rubber Modified Bitumen (CRMB) cannot be treated as Bituminous mixtures falling under Chapter sub-heading No.27150090 - AT

5. Addition u/s 69A - valuable article - ambit of the word ‘owner’ in section 69A - carriage contractor for bitumen - short delivery of bitumen - Can a thief become the...

6. Anti-dumping - Customs Tariff Heading 3904 21 10 - Poly Vinyl Chloride Paste Resin - Emulsion PVC Resin - PVC Suspension Resin - Final Findings of the D.A. is vitiated - AT

7. Whether the addition and mixing of polymer and additives to base bitumen results in the manufacture of a new marketable commodity - The said process did not result in...

8. Import policy of Petroleum bitumen under HS code 2713 20 00 and other residues of petroleum oils or of oils obtained from bituminous minerals under HS Code 2713 90 00 is 'Free'.

9. Additional depreciation on plant and machinery - intermediary Bitumen mix is not article or thing manufactured or produced by the assessee - additional depreciation not...

10. Classification of goods - emulsified bitumen - Rate of tax - 12.5% or 4% - Assessee is held liable to a levy 4 per cent tax in terms of the Entry 16, Schedule 2, Part II...