Exemption of aqueous emulsions for roadworks permitted subject to manufacturer declaration and composition and use restrictions. Central Government exempts all aqueous emulsions of bitumen, tar or pitch used for road making, soil stabilisation, bonding aggregates, filling cracks or as adhesives from the whole of excise duty, provided the manufacturer files a written declaration that the goods are aqueous emulsions intended for those uses, not meant for emulsion paints, contain no added pigments or solvents other than water and emulsifier, and do not produce a hard non-tacky film when applied to specified surfaces.
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.
Exemption of aqueous emulsions for roadworks permitted subject to manufacturer declaration and composition and use restrictions.
Central Government exempts all aqueous emulsions of bitumen, tar or pitch used for road making, soil stabilisation, bonding aggregates, filling cracks or as adhesives from the whole of excise duty, provided the manufacturer files a written declaration that the goods are aqueous emulsions intended for those uses, not meant for emulsion paints, contain no added pigments or solvents other than water and emulsifier, and do not produce a hard non-tacky film when applied to specified surfaces.
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