2000 (10) TMI 68

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ommon question for consideration in these five appeals is whether the process of oil blowing of bitumen from petroleum amounts to manufacture, and whether duty is leviable on such blown bitumen when the bitumen from which it has been obtained has already paid duty. 2. We have heard Mayur Shroff for the appellants in E/1185, 1732 and 4311/96. The other two appellants are absent and unreprese .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ded that the change brought out air blowing resulted in increase of the softening point of the bitumen and this would not justify the view that it results in the emergence of a product which is so different from that out of which it was obtained that it could be said that manufacture results. It noted that bitumen continued to be the same before and after it was air blown. It also noted that the E .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e of the circular issued by the Board that such process would not amount to manufacture. 5. The departmental representative is not able to tell us why the ratio of these two latter decisions should not be followed in preference to that in Bitumen Products. Therefore, following the ratio of these latter decisions, we hold that the process to which bitumen was subjected was not manufacture. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X