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2017 (11) TMI 1266 - AT - Central ExciseSSI Exemption - Ramming Mass Normal - excisability - Held that: - “Ramming Mass Normal” is not useable as such for lining the furnace and hence, cannot be defined as Refractory materials - the Original Authority concluded that these products are not to be considered for calculating SSI exemption and only “Ramming Mass Premix” is dutiable as a excisable product under Heading 38160000. “Ramming Mass Normal” and “Nali Top” would remain in the same heading “CETH 2506”. As such, these are not manufactured goods and do not fall under the excisable category. Appeal dismissed - decided against Revenue.
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