https://www.taxtmi.com/caselaws?id=50276 The Appellate Tribunal CEGAT, Mumbai considered whether the process of air blowing bitumen amounts to manufacture and if duty is chargeable on the resulting blown bitumen. The Tribunal found that the process does not fundamentally alter the essential properties or uses of bitumen, such as road surfacing and waterproofing. It noted inconsistencies in tariff classifications and legal precedents, concluding that air blowing does not constitute manufacturing. Procedural flaws in the show cause notices were also identified, leading to the overturning of duty imposition orders. The appeals were allowed, and duty on blown bitumen was revoked. en-us Thu, 02 Mar 2000 00:00:00 +0530 Fri, 20 Aug 2010 17:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50276 The Appellate Tribunal CEGAT, Mumbai considered whether the process of air blowing bitumen amounts to manufacture and if duty is chargeable on the resulting blown bitumen. The Tribunal found that the process does not fundamentally alter the essential properties or uses of bitumen, such as road surfacing and waterproofing. It noted inconsistencies in tariff classifications and legal precedents, concluding that air blowing does not constitute manufacturing. Procedural flaws in the show cause notices were also identified, leading to the overturning of duty imposition orders. The appeals were allowed, and duty on blown bitumen was revoked. Case-Laws Central Excise Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50276