https://www.taxtmi.com/caselaws?id=96054 The product 'bituminous black' was classifiable as bituminous material under heading 27.15 because chemical testing showed it to be a paste of bituminous material, and the record did not show fillers, film-forming agents, or other constituents that would make it paint or varnish. Its ability to leave a protective surface on application was not enough to shift it to heading 3210.90, and the Explanatory Notes supported inclusion of bitumen-based cut-backs under heading 27.15. en-us Wed, 17 Jan 2001 00:00:00 +0530 Fri, 16 Dec 2011 18:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96054 The product 'bituminous black' was classifiable as bituminous material under heading 27.15 because chemical testing showed it to be a paste of bituminous material, and the record did not show fillers, film-forming agents, or other constituents that would make it paint or varnish. Its ability to leave a protective surface on application was not enough to shift it to heading 3210.90, and the Explanatory Notes supported inclusion of bitumen-based cut-backs under heading 27.15. Case-Laws Central Excise Wed, 17 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96054