2010 (4) TMI 57

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.... questions have been framed by the revenue for adjudication : (i) Whether the conversion of 'Straight Grade Bitumen' into 'Blown Grade Bitumen' amounts to manufacture or not; and (ii) Whether 'Roof Felt' is classifiable under Chapter sub-heading 5903.90 or 5907.90? Since admittedly answer to both the afore-noted, questions stands concluded by the decisions of this Court, we deem it u....

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....al for short, "the Tribunal" was affirmed. Similarly, the second issue was considered by this Court in C.C.E., Navi Mumbai vs. Amar Bitumen & Allied Products Pvt. Ltd., 2006 (202) E.L.T. 213 (S.C.) and it was held that 'Bitumenised Hessian based felt' was classifiable under Chapter Heading 59.09 and the assessee would be entitled to exemption from payment of excise duty under Notification Nos. ....