2006 (8) TMI 188

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....int involved in this batch of eight sets of appeals is, whether the straight grade bitumen which is converted into blown grade bitumen through oxidation known as blowing process, amounts to manufacture and as to whether it is eligible for exemption from payment of excise duty under the notification in question. All these appeals are disposed of by this common order. 2. The Customs, Excise and G....

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....oms clarified as early as on 2-6-1979 that blown grade bitumen is a variety of 'Bitumen' but when it is produced from duty paid straight grade bitumen, it will not be liable to duty under Item 11 C.E.T. Again the Board, vide Tariff Advice No. 41/82 dt. 16-7-82 Board clarified that blown grade bitumen would fall under Item No. 11 of Old Tariff. We also observe that the Chief Chemist advised that B.....

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....ased on the mode of packing. This is clear from the Board's Circular dated 1-7-88 in which it was mentioned that "The new CET has made a departure from the HSN in respect of petroleum bitumens by making their modes of packing a criterion for their classification under different sub-heading." The Board, keeping this criterion, it seems, further clarified that duty would be chargeable on B.G. Bitume....

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.... view of the Board's circulars and the findings recorded thereon by the Tribunal, Shri Radhakrishnan, learned senior counsel appearing for the revenue, fairly conceded that the revenue cannot take a stand contrary to its own circulars issued by the Board from time to time. He conceded that the finding recorded in paragraph 20 of the impugned order is unassailable. 4. In the case of Bitumen Prod....