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2015 (9) TMI 1029 - SUPREME COURT

2015 (9) TMI 1029 - SUPREME COURT - 2015 (324) E.L.T. 26 (SC) - 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 'Associated Cement Co. Ltd. v. Commissioner of Central Excise, Mumbai' by its decision dated 17.11.2000 reported in [2000 (11) TMI 970 - CEGAT, MUMBAI]. We, further, find that the aforesaid v .....

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was filed in the year 2006, i.e., much after the clarification issued 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 Appeal No. 4918/2006 - Dated:- 8-9-2015 - Mr. A.k. Sikri and Mr. Rohinton Fali Nariman, JJ. For the Petitioner : Mr. A. K. Panda, Sr. Adv., Ms. Aruna Gupta, Adv., Mr. B. Krishna Prasad, Adv. .....

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