2000 (10) TMI 68 - AT - Central Excise

Summary

The judgment considered whether oil blowing of bitumen from petroleum amounts to manufacture and if duty is leviable on blown bitumen. Previous decisions differed on whether air blowing of bitumen results in a new product. The Tribunal concluded that air blown bitumen is not a new product and does not amount to manufacture. The appeals were allowed, the impugned order was set aside, and consequential relief was granted if permitted by law.