Whether the addition and mixing of polymer and additives to base ...

Case Laws Central Excise

January 17, 2012

Whether the addition and mixing of polymer and additives to base bitumen results in the manufacture of a new marketable commodity - The said process did not result in transformation of bitumen into a new product having a different identity, characteristic and use. It is well settled that mere improvement in quality does not amount to manufacture..... - SC

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Whether the addition and mixing of polymer and additives to base ...

Case Laws Central Excise

January 17, 2012

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