Regarding Classification of goods
rajiv
(Querist) 19 February 2011
This query is : Open
Sir my client is charging 5% rate of tax on bitumen emultion under the category bitumen. The assessing authority has duly made assessments upto 2006-07 at the same rates. Now the deptt. is saying that the rate of tax on bitumen emultion is 12.5% under unclassiefied goods.
Further in our opinion after processing the raw bitumen the bitumen is made usable for use by changing its grades or by using emulsifiers.
kindly guide me that whether it amounts to manufacturing or processing. If possible kindly send me some relevant judgements also.
Regards
Rajiv Sharma
