2013 (5) TMI 209

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.... (AR) JUDGEMENT Per P.K. Das; As the issue involved lies in a narrow compass, after granting stay, we take up the appeal itself for hearing and disposal. 2. Heard both sides and perused the records. In this case the issue involved is whether the activity of conversion of bitumen into Polymer Modified Bitumen (PMB) and cleared under the brand name sealoflex amounts to manufacture and co....

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....ed the matter on the touchstone of the aforesaid legal position, we are of the view that the process of mixing polymers and additives with bitumen does not amount to manufacture. Both the lower authorities have found as a fact that the said process merely resulted in the improvement of quality of bitumen. Bitumen remained bitumen. There was no change in the characteristics or identity of bitumen a....

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....and different commodity. The process involved in improving the quality of bitumen was oxidation, which converted straight grade bitumen into air blown bitumen. In revenue's appeal the Tribunal had inter-alia held as under:-    19. The duty paid bitumen received by the Assessee is boiled so that foreign substances like sand and stone settle down; thereafter the air is blown into the ma....

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....alf of both the sides.    27. For the foregoing reasons, no ground is made out for our interference with the impugned orders passed by the Tribunal in all the appeals mentioned in paragraph 1 supra. The appeals, being bereft of any merit, are dismissed accordingly, with no order as to costs. In the instant case, Commissioner proposed classification under 2715 00 90. But the Hon'ble....