https://www.taxtmi.com/caselaws?id=53826 Bituminised hessian-based felt is treated as classifiable under Chapter Heading 59.09 rather than Chapter Heading 68.07, because tariff entries must be read in the context of the goods specifically enumerated in the heading. On that basis, the exemption benefit under Notification No. 53/65-C.E. dated 20-3-1965 was available where denial rested only on the rejected classification. The conversion of straight grade bitumen into blown grade bitumen is also stated not to amount to manufacture for excise purposes, following earlier Tribunal authority. en-us Thu, 17 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 13:34:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53826 Bituminised hessian-based felt is treated as classifiable under Chapter Heading 59.09 rather than Chapter Heading 68.07, because tariff entries must be read in the context of the goods specifically enumerated in the heading. On that basis, the exemption benefit under Notification No. 53/65-C.E. dated 20-3-1965 was available where denial rested only on the rejected classification. The conversion of straight grade bitumen into blown grade bitumen is also stated not to amount to manufacture for excise purposes, following earlier Tribunal authority. Case-Laws Central Excise Thu, 17 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53826