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C.C.E., Mumbai-III Versus M/s. R.D.C. Concrete (India) Ltd.

2015 (9) TMI 1029 - SUPREME COURT

Classification of goods - whether the product manufactured out of stone aggregates, cement, water, sand is 'dry mixture' or 'ready mix concrete' and the classification thereof is under Heading 3823 (now 3824) - Held that:- CESTAT in the case of 'Asso .....

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assification of ready mix concrete was under Chapter Heading 68 for the period prior to 01.03.1997. After the affirmation of the view of the CESTAT by this Court as aforesaid, the Department not only accepted the said view but Central Board of Excise .....

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ssued by the even the Central Board of Excise and Customs, New Delhi. It was, thus, a total mindless exercise on the part of the Revenue in filing such an appeal which is misuse and abuse of the process of law. - Decided against Revenue. - Civil Appe .....

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anath, Adv., Ms. L. Charanaya, Adv., Mr. R. Ramchandran, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. ORDER The issue involved in the present case is whether the product manufactured out of stone aggregates, cement .....

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#39;CESTAT') in favour of the respondent-assessee. We find that it was so held by CESTAT in the case of 'Associated Cement Co. Ltd. v. Commissioner of Central Excise, Mumbai' by its decision dated 17.11.2000 reported in [2001 (138) ELT 91 .....

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