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

Mixing Polymers with Bitumen Isn't Manufacturing a New Product; No New Identity or Use Created.

January 17, 2012

Case Laws Central Excise SC

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 ...

Mixing Polymers with Bitumen Isn't Manufacturing a New Product; No New Identity or Use Created.

January 17, 2012

Case Laws Central Excise SC

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