https://www.taxtmi.com/caselaws?id=85895 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. en-us Tue, 18 Jun 1996 00:00:00 +0530 Mon, 08 Aug 2011 17:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85895 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. Case-Laws Central Excise Tue, 18 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85895