TMI Blog1998 (11) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... aid exemption. The Revenue filed an appeal against this on the ground as under : The contention of the party that as the exemption Notification expressly mentions Blocks, Slabs, lintels etc. the same are independently and Ipso facto exemption and accepted by the Collector of Central Excise (Appeals), Bombay is correct. Notification No. 64/88 also clearly goes on to add that such blocks, slabs, lintels etc. are dependent on end-use and that they should essentially be part and components of pre-fabricated building and therefore, what necessarily follows is that such blocks, slabs, lintels etc. should be used in the pre-fabricated building as parts and components thereof. The assessee has at no stage been able to produce any evidence to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e produced by the appellants and submits that the blocks in question are only building blocks for concrete masonary work. He in particular refers the following : Hollow concrete block walls should be planned on the basis of modular coordination with a view to making the maximum use of full and half length units. Modular planning results in minimum of cutting and proper fitting of units by the mason, which means speedier work, neater appearance of the finished walls and economy in construction. Excon hollow concrete blocks of 200 series are ideal for constructing load bearing exterior and interior walls. For partitions and non-load bearing walls 150 series and 100 series blocks are suitable. Without providing any structural reinforcem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the order of the Collector (Appeals) was not legally correct. 3. Countering the arguments of Shri Sangia, Shri Nambirajan ld. Advocate submits that the blocks in question are very different from blocks which are used in construction. Their size is much larger than that of normal blocks or bricks. They are eligible to be treated as pre-fabricated buildings falling under Heading 94.06. He drew our attention to the HSN notes and submitted that even materials for assembly or finishing of pre-fabricated buildings like plaster motor electric work are to be treated as parts of pre-fabricated structures provided that they are presented in appropriate quantities together with pre-fabricated structures. He also submits that the appeal of the R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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