ORDER

1. The point involved in this batch of eight sets of appeals is, whether the c straight grade bitumen which is converted into blown grade bitumen through oxidation known as "blowing process", amounts to manufacture and as to whether it is eligible for exemption from payment of excise duty under the notification in question. All these appeals are disposed of by this common order.

2. The Customs, Excise and Gold (Control) Appellate Tribunal, New ( Delhi (for short "the Tribunal") in its common order dated 10-3-2000, relying upon various circulars issued by the Board before and after coming into force of the new tariff, has held that both straight grade bitumen of petroleum and blown grade bitumen of petroleum are classifiable under Sub-Heading 2713.21 or 2713.22 of the Central Excise Tariff Act, 1985 (for short "the Act") depending on whether those are packed in drums or in bulk and no duty would be chargeable on blown grade bitumen of petroleum if made out of duty-paid straight grade bitumen of petroleum.

3. The Tribunal in para 20 of the impugned judgment, has recorded the following finding:

"We also observe that after consulting the Chief Chemist, the Central Board of Excise and