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2017 (9) TMI 1115 - AT - Central ExciseClassification of goods - ready mix concrete - whether such goods manufactured at the site may be called as Concrete Mix, which is exempted under N/N. 04/97-CE dated 01.03.1997 or will be classifiable under Ready Mix Concrete under Central Excise Tariff Sub-heading No.38245010, which will attract Central Excise duty? - Held that: - the goods in question will need to be determined either as ready mix concrete or concrete mix on the basis whether the same has been especially made with precision and of high standard and as per the particular needs to the customer and delivery to the customer at his site. To facilitate such determination, we set aside the impugned order and remand the matter to the original authority for such re-determination - If after such re-consideration, refund arises, the same can be paid subject to unjust enrichment - appeal allowed by way of remand.
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