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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Classification based excise liability: packing driven subheading differences can trigger duty on produced blown grade bitumen.</h1> Excise duty on blown grade bitumen produced from duty paid straight grade bitumen is chargeable if the produced blown grade and the duty paid input fall under different CET sub headings due solely to differing modes of packing; if both input and output fall under the same sub heading because of identical packing, no duty is chargeable.

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