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TMI Blog2018 (1) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... reas BIS prescribes the same with viscosity grade. The condition laid down under N/N. 102/2007-Cus, dated 14.9.2007 has been complied with by the Respondent and accordingly they are eligible to refund claim of 4% of SAD paid at the time of import of Bitumen grade 60/70 and subsequently sold as such against 96 invoices and balance shown as Bitumen VG-30 against 13 invoices. Appeal dismissed - decided against Revenue. - Customs Appeal No.13904 of 2013-SM with Cross-Objection No.10820 of 2014 - A/13334/2017 - Dated:- 2-11-2017 - Dr. D.M. Misra, Member (Judicial) Present Ms. Nitina Nagori, A.R. for the Appellant-Revenue None for the Respondent ORDER Per: Dr. D.M. Misra None present for the Respondent despite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that both VG-30 and grade 60/70 indicate same quantity of goods: that while 60/70 grade is a penetration grade where the penetration at 25 o C is 60 to 70 mm, VG-30 is a viscosity grade where minimum viscosity at 600C should be 2400 poises; and both grades denote density of the material and are having similar parameters, and they had to mention viscosity grade as a few organizations like NHAI insist for the same as against the international practice of mentioning penetration grade. Appellant has submitted copy of a document appearing in the website of IOCL at http://www.iocl.com/Products/BITUMEN_Spec.pdf which iteralia gives following information with regard to penetration grade and viscosity grade:- The Bureau of Indian Standards ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 are manufactured in India. In this third revision grading of Bitumen is changed from penetration grade to viscosity grade. To improve the quality of Bitumen, BIS revised IS-73-1992 Specifications based on viscosity grade (viscos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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