https://www.taxtmi.com/caselaws?id=47717 Conversion of straight grade bitumen into blown grade bitumen by the oxidation or blowing process was treated as not amounting to manufacture on the facts considered, because no new commercial commodity with a new name, character or use emerged. The analysis also notes that Board circulars consistently regarded straight grade and blown grade bitumen as varieties of bitumen, with tariff classification depending on packing mode. As blown grade bitumen produced from duty-paid straight grade bitumen fell within that circular-based treatment, excise duty was not chargeable in the circumstances covered. en-us Wed, 02 Aug 2006 00:00:00 +0530 Thu, 31 Aug 2017 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47717 Conversion of straight grade bitumen into blown grade bitumen by the oxidation or blowing process was treated as not amounting to manufacture on the facts considered, because no new commercial commodity with a new name, character or use emerged. The analysis also notes that Board circulars consistently regarded straight grade and blown grade bitumen as varieties of bitumen, with tariff classification depending on packing mode. As blown grade bitumen produced from duty-paid straight grade bitumen fell within that circular-based treatment, excise duty was not chargeable in the circumstances covered. Case-Laws Central Excise Wed, 02 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47717