Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 282 - AT - Central ExciseClassification of goods - Classification of 'dry concrete mixture', loose or packed, manufactured by the appellant – Classification under heading 3824.20 or under heading 3824.90 - Held that:- As per the decision in Unitech Prefab Ltd. vs. CCE, Mumbai III [2004 (8) TMI 171 - CESTAT, MUMBAI], The words "plastic condition" can only mean a shape taking condition, a forming condition. A dry mix of cement sand and stones cannot be in plastic condition. Water and other plasticizers give that essential characteristic to Ready Mixer Cement to achieve a 'forming condition'. - Tribunal observed that the dry mix of cement stones and sand though cleared in mixture trucks to the site, cannot be held to be 'ready mix concrete' inasmuch as there was no plastic condition, or setting and hardening quality on account of any addition of water. As such, the Tribunal accepted the assessee's contention in that case that 'dry mix cement' cannot be held to be 'ready mix cement' – Goods to fall under 3824.90 -'dry mix concrete' and not under 3824.20 -Ready mix concrete.
|