2018 (1) TMI 381

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....Appellant-Revenue None for the Respondent ORDER Per: Dr. D.M. Misra None present for the Respondent despite notice. Heard the ld. A.R. for the Revenue. 2. This appeal is filed against the Order-in-Appeal No.548/Commr.(A)/Cus/KDL/2013 dated 26.7.2013 passed by the Commissioner of Customs(Appeals), Kandla. 3. The short issue involved in the present case is: whether the respondents ....

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.... admissible and cannot be rejected on flimsy ground. 4. I have gone through the records and the findings of the ld. Commissioner (Appeals). On going through the impugned order, I find that while arriving at the conclusion, there is no difference in "Bitumen grade 60/70" and "Bitumen VG-30". The ld. Commissioner (Appeals) observed as follows: "8.2 As regards the variation in the grade, appell....

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....tumen specifications (IS: 73- 1950) for the first time in the year 1950 and classified it on penetration. The specifications were revised in the years 1962 and 1992. To improve the quality of Bitumen, BIS revised IS-73-1992 specifications based on Viscosity (Viscosity at 60^o C) in July 2006. As per these specifications, there are four grades VG-10, VG-20, VG-30 & VG-40. A few qualification tests ....

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.... nomenclature: Grades Minimum of Absolute Viscosity, Poise @ 60^0C Approximate penetration grade VG 10 800 80-100 VG 20 1600 ------ VG 30 2400 60-70 VG 40 3200 30-40/40-50 Paving grade bitumen is the bitumen obtained from refineries and conforms to IS 73. Recently, the third revision of Indian Standards for Paving Bitumen Specifications IS 73:2006 ha....