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of <h1>Excise Duty Clarification: Blown-Grade Bitumen Taxed Only if Packing Differs from Straight-Grade; Finalize Pending Assessments.</h1> The circular clarifies the levy of excise duty on air-blown grade bitumen produced from duty-paid straight-grade bitumen under the Central Excise Tariff (CET). It states that duty is chargeable on blown-grade bitumen if it falls under a different sub-heading due to variations in packing modes compared to the straight-grade bitumen it was produced from. If both grades fall under the same sub-heading due to identical packing modes, no duty is chargeable. This modifies previous instructions, and all pending assessments should be finalized based on this clarification. Trade interests should be informed accordingly.
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