2018 (1) TMI 381

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....pondent 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 are eligible to refund of 4% SAD paid at the ti....

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....ound. 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, appellant had explained that both VG-30 and grade 60/70 i....

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....he 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 60o C) in July 2006. As per these specifications, there are four grades VG-10, VG-20, VG-30 & VG-40. A few qualification tests like specific gravity, water content, ductility, loss on hea....

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....600C 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 has been released by Bureau of Indian Standards. Three grades of Bitumen confirming to IS 73: 1992....