Central Excise - Heading No. 27.13 of CET - Levy of excise duty on Air Blown Grades Bitumen produced from duty paid Straight Grade Bitumen - Clarification regarding

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....itumen - Clarification regarding F. No. 88/1/87-CX.3 Dated 16-6-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Heading No. 27.13 of CET - Levy of excise duty on Air Blown Grades Bitumen produced from duty paid Straight Grade Bitumen - Clarification regarding. A doubt has been raised on the dutiability of air blown grad....

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....tumen and remains in this heading. It has also been noted that earlier, vide T.A. No. 41/82 dated 16-7-1982 it was clarified that straight grade bitumen is a 'petroleum bitumen' and blown grade bitumen made out of straight grade bitumen is also a 'petroleum bitumen'. It was also clarified that both straight grade and blown grade bitumen would be classifiable under erstwhile T.I. No. 11 of the old ....