https://www.taxtmi.com/caselaws?id=164727 Emulsified bitumen was held not to fall within the specific tariff entry for bitumen and coal tar because processing with emulsifier produced a commercially different and distinct commodity. Applying the classification test of whether manufacture or processing creates a new product known separately in trade and commerce, the Court found that ordinary bitumen and emulsified bitumen do not retain the same commercial identity. The product was therefore classifiable under the residuary entry, and the classification challenge failed. en-us Tue, 18 Aug 2009 00:00:00 +0530 Sun, 02 Nov 2014 20:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164727 Emulsified bitumen was held not to fall within the specific tariff entry for bitumen and coal tar because processing with emulsifier produced a commercially different and distinct commodity. Applying the classification test of whether manufacture or processing creates a new product known separately in trade and commerce, the Court found that ordinary bitumen and emulsified bitumen do not retain the same commercial identity. The product was therefore classifiable under the residuary entry, and the classification challenge failed. Case-Laws VAT and Sales Tax Tue, 18 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164727