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2009 (3) TMI 163 - AT - Central ExciseConcessional rate of duty - Building Block - Paver Blocks and other articles falling under Heading 6810 - Notification No. 10/2003-C.E., dated 1-3-2003 – held that - that the paver blocks in question, used for paving roads, footpaths, parking areas, and other open spaces like courtyards of buildings, should be classified as ‘building blocks’ under SH 6810 11 90, which entry is specific enough to cover ‘building blocks’. Therefore, there is no question of classifying paver blocks under the residuary entry (SH 6810 99 90) suggested by the Revenue - , the assessees are entitled to the benefit of concessional rate of duty under the relevant Notifications
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