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M/s. Pionneer Bricks (P) Ltd. Versus CCE, Chandiarh-ll

2016 (11) TMI 691 - CESTAT CHANDIGARH

Classification of manufactured product - ceramic titles or clay bricks/tiles? - whether the appellant is manufacturing ceramic titles or not? - Held that: - On going through the process of manufacture it was found that the appellants' product are bui .....

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E dated 01.03.2006 - appeal allowed - decided in favor of appellant-assessee. - Appeal No. E/57357/2013 - FINAL ORDER NO. 61382/2016 - Dated:- 16-9-2016 - Mr. Ashok Jindal, Member (Judicial) Present for the Appellant: Shri Sudhir Malhotra, vacate Pre .....

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ation has been conducted at the end of the appellant. All the process of manufacture was explained by the appellant but it was alleged that the appellant is manufacturing ceramic titles, therefore, liable to duty under chapter 69 of Central Excise Ta .....

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he burnt clay products are bricks, roofing tiles, pavers, terrace tile etc. and being used for construction purposes. It was alleged that the appellant is manufacturing ceramic; therefore, a show cause notice was issued to the appellant to demand dut .....

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whether the appellant is manufacturing ceramic titles or not. Therefore, the case can be decided on facts alone. 4. Learned AR took objection as it is case of classification, therefore, the matter is to be heard by the Division Bench of this Tribunal .....

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appellant is manufacturing ceramic tiles. Therefore, the matter is taken up for disposal. 6. Learned Counsel during the course of arguments, produced manufacturing process which is reproduced here as under: Clay ↓ Kneeing with machine ↓ fe .....

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the process of manufacture and the Order in-Appeal No.198/CE/APPL/CHD-11/2013 dated 20.05.13 wherein the Commissioner (Appeals) has observed: I find that the appellants' brick kiln manufacturing normal construction bricks and the Government of Pu .....

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