https://www.taxtmi.com/caselaws?id=336473 A product described as a dark brown free-flowing liquid made of bituminous materials in a volatile organic solvent was treated as classifiable under Heading 27.15 of the Central Excise Tariff Act, 1985. The tariff entry covers bituminous mixtures, including emulsions, suspensions and solutions, based on natural asphalt, natural bitumen, petroleum bitumen, mineral tar or mineral tar pitch. Relying on prior Tribunal and Supreme Court reasoning on similar preparations, the classification under the specific bituminous heading prevailed over Heading 3206.19, and the appellate order accepting Heading 3206.19 was set aside. en-us Fri, 23 Sep 2016 00:00:00 +0530 Fri, 31 Mar 2017 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336473 A product described as a dark brown free-flowing liquid made of bituminous materials in a volatile organic solvent was treated as classifiable under Heading 27.15 of the Central Excise Tariff Act, 1985. The tariff entry covers bituminous mixtures, including emulsions, suspensions and solutions, based on natural asphalt, natural bitumen, petroleum bitumen, mineral tar or mineral tar pitch. Relying on prior Tribunal and Supreme Court reasoning on similar preparations, the classification under the specific bituminous heading prevailed over Heading 3206.19, and the appellate order accepting Heading 3206.19 was set aside. Case-Laws Central Excise Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336473