2014 (7) TMI 1023

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....rul, Supdt. (AR) PER : P K Das Common issue involved in these appeal and therefore all are taken up together for disposal. 2. After hearing both sides and on perusal of the records, we find that the appellants are engaged in the manufacture of Polymer Modified Bitumen (PMB) and Crumbled Rubber Modified Bitumen (CRMB), both from Petroleum Bitumen. The adjudicating authority confirmed the c....

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....ground that the composition of the products is different. We are not impressed with the submission of the Ld. AR. We find that the Honble Supreme Court in the case of Osnar Chemical Pvt. Ltd (supra), clearly held that PMB or CRMB cannot be treated as bituminous mixtures falling under CSH 27150090 and was continued to be classified under CSH 27132000 pertaining to tariff for petroleum bitumen. We a....