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2005 (3) TMI 137 - SC - Central ExciseWhether Appellants who manufacture cement, concrete, hollow and solid blocks classifiable under Tariff Item No. 68.07 can claim benefit of Notification No. 64/88, dated 1st March, 1988? Held that:- The Collector has erred in holding that it was not the case of the Department that the blocks and slabs manufactured by the Respondents are not used in pre-fabricated buildings. A perusal of the show cause notice shows that it was the specific case of the Department that the goods manufactured by the Appellants were not intermediates or components of pre-fabricated buildings. The Collector has omitted to note that it was not the case of the Appellants that their goods could be used in pre-fabricated buildings or that they constituted intermediaries of components of a pre-fabricated building. The Collector has also erred in relying upon the Indian Standard Specification for Concrete Masonry Units and concluding that the blocks which are being manufactured according to the ISI Specification would become entitled to the benefit of the Notification. As has been mentioned earlier it is only such blocks as are intermediaries or components of pre-fabricated buildings that get the benefit of the Notification. Merely because some block, which is not a component or intermediary of a pre-fabricated building, has an ISI specification does not mean that block gets the benefit of Notification. The Order of the Collector was therefore entirely erroneous and has been rightly set aside by the Tribunal. There is no infirmity in the order of the Tribunal. Appeal dismissed.
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