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2006 (1) TMI 356 - AT - Central ExciseExemption from payment of excise duly - Whether “Mix Concrete manufactured and used at the site of construction is “Ready Mix Concrete”? - HELD THAT:- In the case before us the entry at column No. 2 at serial No. 51 says only “38” i.e. it refers to only Chapter No. The said entry does not refer to any heading No. or Sub-heading No. To our mind the Central Government had every intention to exempt all kinds of “Concrete Mix” from payment of duty, which is very evident from the fact that, the said notification in respect of many items indicates heading No. and sub-heading Nos. specifically. If the law makers did not intend to exempt “Ready Mix Concrete” falling under Chapter Sub-heading No. “3824.20/3824.90” they would have categorically said so, by indicating in the serial No. 51 only the specific heading Nos. which are eligible for exemption. Since, the notification intends to cover all the “Concrete Mix manufactured at the site of construction for the use in construction work at such site”, it would also cover the “Ready Mix Concrete” in its ambit of exemption. As we have held, above that the entry at serial No. 51 of notification No. 4/97, exempts all “Concrete Mixes” which fall under Chapter 38, and as it is not disputed that the product of the appellant gets covered under Chapter 38, the reference is answered in favour of the appellants. We also allow the appeal since no other issue arises in this case. The reference to the Larger Bench and appeal are disposed of in the above terms.
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