https://www.taxtmi.com/caselaws?id=390937 Bitumen emulsion was held to fall within the tariff entry for bitumen, because classification depends on commercial and popular parlance, composition, and functional use. The Court applied the settled principle that a processed product remains within the generic entry where it retains the same essential character, commercial identity, and end-use, and where the statutory description does not impose any restrictive qualification. As the entry covered bitumen in general terms, the residuary entry could not be invoked for bitumen emulsion. en-us Mon, 09 Dec 2019 00:00:00 +0530 Wed, 15 Jan 2020 06:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390937 Bitumen emulsion was held to fall within the tariff entry for bitumen, because classification depends on commercial and popular parlance, composition, and functional use. The Court applied the settled principle that a processed product remains within the generic entry where it retains the same essential character, commercial identity, and end-use, and where the statutory description does not impose any restrictive qualification. As the entry covered bitumen in general terms, the residuary entry could not be invoked for bitumen emulsion. Case-Laws VAT and Sales Tax Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390937