Bitumen, Tar and Pitch - 35/86 - Central Excise - Tariff

Bitumen, Tar and Pitch

Notification No. 35/86-C.E.

Dated 10-2-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. CER 8(9)/55-Central Excises, dated the 31st December, 1955, the Central Government hereby exempts all aqueous emulsions of Bitumen, Tar or Pitch (falling under Sub-heading No. 2715.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) used for road making, for stabilisation of soil, for bonding road metal aggregates and for filling up cracks and crevices or as adhesives from the whole of duty of excise leviable thereon under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) :

Provided that the manufacturer files a written declaration with the proper officer of Central Excise that such goods are an aqueous emulsion :—

(a) meant for road surfacing, filling cracks, bonding aggregates, stabilising soil, use as adhesives ;

(b) not meant for making emulsion paints ;

(c) which do not contain any added pigment or colouring ingredient or solvents other than water and emulsifier ; and

(d) which are not such as will produce a hard non-tacky film when applied to the surface of metal, wood, stone, brick or concrete.

2. This notification shall come into force on the 28th day of February, 1986.