https://www.taxtmi.com/caselaws?id=75645 The Supreme Court held that the conversion of 'Straight Grade Bitumen' into 'Blown Grade Bitumen' through the blowing process does not amount to manufacture and is exempt from excise duty, affirming the Tribunal's view. Additionally, 'Roof Felt' was classified under Chapter Heading 59.09, entitling the assessee to exemption from excise duty based on previous rulings. The Court dismissed the appeals, with each party bearing their own costs, ruling in favor of the assessee in both issues. en-us Thu, 22 Apr 2010 00:00:00 +0530 Fri, 27 Aug 2010 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75645 The Supreme Court held that the conversion of 'Straight Grade Bitumen' into 'Blown Grade Bitumen' through the blowing process does not amount to manufacture and is exempt from excise duty, affirming the Tribunal's view. Additionally, 'Roof Felt' was classified under Chapter Heading 59.09, entitling the assessee to exemption from excise duty based on previous rulings. The Court dismissed the appeals, with each party bearing their own costs, ruling in favor of the assessee in both issues. Case-Laws Central Excise Thu, 22 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75645