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2019 (3) TMI 1136 - AT - Central ExciseClassification of brick under 68159910 or 68109990 - Denial of Exemption Notification No. 48 and that of Notification 1/2011-CE dated 01.03.2011 - Held that :- Applying rules of Interpretation to these facts we observe that Chapter 68 [Articles of stone, plastic, cement, asbestos, mica or similar material] is applicable to the impugned bricks, sand and lime being the stone/plaster. Since fly ash was added later to sand lime composition of bricks that Rule 3 (b) of the interpretation rule is most applicable. From the composition of bricks, as above, fly ash being used in least quantity, essential material for impugned bricks remain is sand and lime. Thus, the impugned bricks, to our opinion qualify for being classified under tariff entry 6810 precisely 68109990. The impugned bricks can be manufactured without fly ash, as it used to be earlier but not without sand and lime. The notification 1/2011 specifically mentions bricks of sand and lime. Hence, we are of opinion that appellants have rightly availed the benefit of exemption therein. No question of confiscation at all arises - Appeal allowed - decided in favor of the assessee.
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