TaxTMI 
TaxTMI 
1996 (6) TMI 240
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...., DR, for the Respondents. [Order per : V.P. Gulati, Member (T)]. - The issue in the appeal relates to assessment of the appellants' products which are described as prodorphite, prodorkit, coromastic, special mastics, mortar, etc. Appellants have sought for the benefit of the Notification No. 76/86 available in respect of "Asphalt Mix and Hot Mix". 2. The learned Chartered Accountant....
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...., paints, sealants, roofing and road-coating. Bitumens are found in asphalt, mineral waxes and in lower grades of coal. Combustible. See also asphalt, gilsonite, glance pitch, shale oil, oil sands." The term "asphalt" is described as under : "(Petroleum asphalt, Trinidad pitch, mineral pitch). A dark-brown to black cementitious material, solid or semi-solid in consistency, in which the predo....
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....as an adhesive also. The hot-melt composition has been described as under : "See adhesive, hot-melt; sealant, asphalt, bitumen." 5. It was also pleaded that what is set out at S. No. 4 of the notification could be taken to be hot-melt composition. The term "hot-melt composition" should be taken to be synonymous with hot mix and so long as it could be shown that asphalt and bitumen are m....
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....tion. The question therefore before us is as to what is the scope of term `asphalt mix and hot mix' for the purpose of benefit under the notification. The appellants' products is manufactured out of bitumen and therefore the appellants product cannot be treated as hot mix. The benefit of notification in respect of appellants' products has to be considered in the context of hot mix as set out under....