https://www.taxtmi.com/article/detailed?id=1693 The document explains that manufacture requires transformation into a new and distinct article, not mere quality improvement. Applying this, the Supreme Court found that adding polymers and additives to heated duty paid bitumen only enhanced its grade without altering identity or end use, and no Section or Chapter Notes in the tariff schedule deemed that process to be manufacture; accordingly polymer modified bitumen remains classified as petroleum bitumen, not a newly manufactured bituminous mixture. en-us Mon, 09 Apr 2012 08:21:34 +0530 Mon, 09 Apr 2012 08:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1693 The document explains that manufacture requires transformation into a new and distinct article, not mere quality improvement. Applying this, the Supreme Court found that adding polymers and additives to heated duty paid bitumen only enhanced its grade without altering identity or end use, and no Section or Chapter Notes in the tariff schedule deemed that process to be manufacture; accordingly polymer modified bitumen remains classified as petroleum bitumen, not a newly manufactured bituminous mixture. Articles Central Excise Mon, 09 Apr 2012 08:21:34 +0530 https://www.taxtmi.com/article/detailed?id=1693