Central Excise - Heading No. 27.13 of CET - Levy of excise duty on Air Blown Grades Bitumen produced from duty paid Straight Grade Bitumen - Clarification regarding

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..... . 88/1/87-CX.3 Dated 16-6-1987 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Heading No. 27.13 of CET - Levy of excise duty on Air Blown Grades Bitumen produced from duty paid Straight Grade Bitumen - Clarification regarding. A doubt has been raised on the dutiability of air blown grade Bitumen obtained from duty paid Straight Grade Bitu .....

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..... ed that earlier, vide T.A. No. 41/82 dated 16-7-1982 it was clarified that straight grade bitumen is a 'petroleum bitumen' and blown grade bitumen made out of straight grade bitumen is also a 'petroleum bitumen'. It was also clarified that both straight grade and blown grade bitumen would be classifiable under erstwhile T.I. No. 11 of the old Central Excise Tariff Act, but no duty would be chargea .....

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