Asphalt mix exemption denied where bitumen-filler composite was held distinct from asphalt under the notification.

Bitumen-based products manufactured by mixing bitumen with fillers and heating were treated as distinct from asphalt, and the materials relied on indicated that asphalt is more than bitumen. The notification covered only asphalt mix or hot mix in the nature of asphalt or bitumen, not the composite product made by the appellants. A reference to hot-melt composition was insufficient to bring the goods within the notification. On that reasoning, the products did not qualify for the exemption under Notification No. 76/86.

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Issues: Whether the appellants' products, manufactured from bitumen mixed with fillers and heating, qualified as "asphalt mix" or "hot mix" so as to obtain the benefit of Notification No. 76/86.

Analysis: The products manufactured by the appellants were held to be distinct from asphalt. The materials relied upon showed that bitumen and asphalt are not identical, and asphalt is something more than bitumen. The notification granted benefit in respect of asphalt mix and hot mix, and the products made by the appellants were not found to answer that description. The reference to hot-melt composition did not establish that the appellants' goods were covered by the notification, because the notification contemplated a hot mix in the nature of asphalt or bitumen, not the composite product manufactured by the appellants.

Conclusion: The appellants were not entitled to the benefit of Notification No. 76/86.

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