Commnr. Of Central Excise, Mumbai vs M/S. Tikitar Industries & Anr

The Supreme Court, under Section 35-L(b) of the Central Excise Act, 1944, affirmed the Tribunal's findings that the conversion of Straight Grade Bitumen to Blown Grade Bitumen does not constitute manufacture, thus exempting it from excise duty. The Court referenced its prior decisions in Commissioner of Central Excise and Customs vs. Tikatar Industries and C.C.E., Navi Mumbai vs. Amar Bitumen & Allied Products Pvt. Ltd., establishing that the classification of Roof Felt under Chapter sub-heading 5903.90 or 5907.90 is valid for excise duty exemption. Consequently, the appeals were dismissed as meritless, with costs borne by the parties.