https://www.taxtmi.com/caselaws?id=249987 Polymer Modified Bitumen and Crumbled Rubber Modified Bitumen are not classifiable as bituminous mixtures under Tariff Item 27150090; they fall under Tariff Item 27132000 as petroleum bitumen. The Tribunal relied on the Supreme Court's prior classification of identical goods and its own earlier orders in the same matter, applying consistent tariff treatment to the products. The document states that where the Supreme Court has authoritatively classified goods under a particular tariff entry, identical goods must be classified under that entry and not under a competing heading without such support. en-us Wed, 16 Jul 2014 00:00:00 +0530 Tue, 29 Jul 2014 13:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249987 Polymer Modified Bitumen and Crumbled Rubber Modified Bitumen are not classifiable as bituminous mixtures under Tariff Item 27150090; they fall under Tariff Item 27132000 as petroleum bitumen. The Tribunal relied on the Supreme Court's prior classification of identical goods and its own earlier orders in the same matter, applying consistent tariff treatment to the products. The document states that where the Supreme Court has authoritatively classified goods under a particular tariff entry, identical goods must be classified under that entry and not under a competing heading without such support. Case-Laws Central Excise Wed, 16 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249987