UP Trade Tax Act - Bitumen - bitumen emulsion would be covered by Entry bitumen - Supreme Court
YESTERDAY the Supreme Court delivered a judgment under the UP Trade Tax Act on the classification of bitumen emulsion. Bitumen emulsion comes into existence when bitumen is treated with emulsifiers and other chemicals to attain a liquid form. The Supreme Court observed,
When we apply the three tests, namely, identity, common parlance and end use to the goods and the Entry in question, bitumen emulsion would be covered by the Entry bitumen. It is worthy to note that bitumen emulsion matches the Entry as it is only one of the varieties of bitumen. Bitumen emulsion is processed bitumen, but the process has not changed its composition, commercial identity or its use. Bitumen emulsion is regarded and performs the same function as bitumen. As a result of processing, neither the primary character nor the composition is lost. Emulsification only eases and provides proficiency to the use of application of bitumen. Hence, in popular and commercial sense, bitumen emulsion is nothing but bitumen, which is in liquid form and is user friendly.
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