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2015 (9) TMI 90 - AT - Central ExciseWaiver of pre deposit - manufacture of sand lime bricks known as calcium silicate bricks - fly ash bricks or not - using 50% by weight of pond ash as filler - Exemption under Notification No. 5/06-CE and 6/06-CE till 28/2/11 - Held that:- when in the Central Excise Tariff there is no definition of a term in a tariff entry, its meaning as understood in the commercial parlance or trade parlance has to be adopted and for this purpose, one has to rely on the how the product is described in the ISI Standard, if any, for the same. In the present case no test has been carried out to ascertain as to whether the bricks, in question, conform to ISI standards for fly ash bricks or whether the same conform to the ISI Standard for sand lime bricks. In absence of such test, in our prima facie view it would not be correct to say that the bricks, in question, are fly ash bricks covered by heading 6815 - Moreover, in terms of Ministry of Environment notification, the appellant were required to use at least 25% fly ash. Though, admittedly the weight of the fly ash used in the form of pond ash is 50% and admittedly, the pond ash contains moisture and, the total weight of the ash being used in the manufacture of bricks would be much less than 50% and as such, it cannot be said that the fly ash is the pre-dominant constituent. - Partial stay granted.
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