https://www.taxtmi.com/caselaws?id=233624 Mixing polymers and additives with ordinary bitumen to produce Polymer Modified Bitumen does not amount to manufacture because the process only improves the quality or grade of the material without creating a new and distinct product. The product's identity, characteristics and end use remain unchanged, so it does not answer the description of a bituminous mixture under the claimed heading. On that basis, Polymer Modified Bitumen remained classifiable under sub-heading 2713 20 00 and not under sub-heading 2715 00 90. en-us Wed, 27 Feb 2013 00:00:00 +0530 Thu, 09 May 2013 06:14:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233624 Mixing polymers and additives with ordinary bitumen to produce Polymer Modified Bitumen does not amount to manufacture because the process only improves the quality or grade of the material without creating a new and distinct product. The product's identity, characteristics and end use remain unchanged, so it does not answer the description of a bituminous mixture under the claimed heading. On that basis, Polymer Modified Bitumen remained classifiable under sub-heading 2713 20 00 and not under sub-heading 2715 00 90. Case-Laws Central Excise Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233624