https://www.taxtmi.com/highlights?id=2702 Whether the addition and mixing of polymer and additives to base bitumen results in the manufacture of a new marketable commodity - The said process did not result in transformation of bitumen into a new product having a different identity, characteristic and use. It is well settled that mere improvement in quality does not amount to manufacture..... - SC en-us Tue, 17 Jan 2012 15:31:51 +0530 Tue, 17 Jan 2012 15:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2702 Whether the addition and mixing of polymer and additives to base bitumen results in the manufacture of a new marketable commodity - The said process did not result in transformation of bitumen into a new product having a different identity, characteristic and use. It is well settled that mere improvement in quality does not amount to manufacture..... - SC Highlights Central Excise Tue, 17 Jan 2012 15:31:51 +0530 https://www.taxtmi.com/highlights?id=2702