Central Excise - Heading No. 27.13 of C.E.T. - Levy of excise duty on air-blown grade bitumen produced from duty paid straight-grade bitumen - Clarification regarding

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....No. 88/1/88-CX.3 Dated 1-7-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Heading No. 27.13 of C.E.T. - Levy of excise duty on air-blown grade bitumen produced from duty paid straight-grade bitumen - Clarification regarding. Attention is invited to Board's F. No. 88/1/87-CX.3, dated 16-6-1987 whereunder it had been clarified that bot....

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....iable since the blown-grade bitumen of petroleum cleared in drums would fall under sub-heading No. 2713.21 whereas the duty-paid straight-grade bitumen of petroleum in bulk, but of which such blown-grade bitumen of petroleum in drums has been produced, would fall under sub-heading No. 2713.22. 3. The matter has been examined. It is observed that the problem did not arise under the old CET because....