TMI Blog2013 (12) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... y used for constructing walls. The entry also takes care of blocks, cement bricks. Cement bricks again can be used for constructing walls and this product can be termed as a cement brick, though not used for construction of walls. It is used for the purpose of providing a space in between steel structure and the shutter. When flooring tiles are included in the entry, we are of the view that the item can possibly come under entry 18(5) of the Third Schedule. - Decided in favour of assessee. - OT. Appeal No. 2 of 2012 - - - Dated:- 3-12-2013 - MANJULA CHELLUR DR. C.J. AND SHAFFIQUE A.M. J. For the Petitioner : Dr. K.B. Muhamed Kutty, (Senior) and K. M. Firoz For the Respondent : Bobby John Pulikkaparambil, Government Pleader ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment has relied upon entry 10(3)(a) on the premise that it is a pre-fabricated structural component for building or civil engineering. On a perusal of the photograph produced at annexures B and C, it could be seen that this is a small concrete block which is used in between the steel structure and the shutter to enable the steel structure to be few inches above the shutter level so that if different blocks are placed in different places it will maintain a uniform level for the steel to be placed within the concrete slab. Taking into consideration the nature of product it can only be considered as a small-scale activity and cannot be categorized as a prefabricated structural component for building. In fact, even without this concrete blo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cated the product in question, if it falls under entry 18, there is no question of it falling under entry 10(3) (a). Entry 18 relates to hollow bricks and other type of bricks, roofing tiles, etc., and specific entries are provided for bricks, blocks, therapeutic goods, etc. The learned senior counsel appearing for the appellant specifically referred to cement bricks, including hollow bricks which is entry 18(5). Hollow bricks are apparently used for constructing walls. The entry also takes care of blocks, cement bricks. Cement bricks again can be used for constructing walls and this product can be termed as a cement brick, though not used for construction of walls. It is used for the purpose of providing a space in between steel structu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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