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TMI Blog2017 (9) TMI 1115X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification No.04/97-CE dated 01.03.1997. On the other hand, Revenue felt that it was Ready Mix Concreteclassifiable under Central Excise Tariff heading No.3824 and chargeable to Central Excise duty. Accordingly, duty amounting to Rs. 29,71,616/- was paid by the respondent. However, subsequently, refund claim was filed by the respondent, which was allowed and paid to the respondent. Revenue challenged the sanction of refund before the Commissioner (Appeals), and the Commissioner (Appeals), upheld the Assistant Commissioners Order. Aggrieved by the decision of the Commissioner (Appeals), Revenue has filed the present appeal. 3. With the above background, we have heard Shri K.Choudhury, ld.D.R. for the Revenue and Shri Bibhas Saha, ld.Dy.General Manager, for the Respondent. 4. The ld.D.R. for the Revenue, argued that the goods manufactured by M/s ACC Concrete Ltd., in the factory premises of the respondent, were not in the nature of Concrete Mix manufactured for use at the site of construction, but are in the nature of Ready Mix Concrete, which is classifiable under Central Excise Tariff Heading No.3824.20 and chargeable to Excise duty. In this regard, he relies upon the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices is a form of ready mix concrete. (6) The matter has been examined and concrete mix implies the conventional method of concrete production conforming to the ISI Standard 456-1978, which is produced and used at the site of construction. It is thus concrete mixture, manufactured at the site of construction which is fully exempt vide Notification No.4/97-CE dated 01.03.1997 (S.N.51). It is thus clarified that ready mix concrete or pre-mixed concrete, by its very nature, cannot be manufactured at the site of construction and is brought from the factory of manufacturer for use in construction. (7) In view of the above and keeping in mind the distinction between Ready Mix Concrete and Concrete Mix, it is clarified that Ready Mix Concrete is an excisable product classifiable under sub-heading 3824.20 now 3824.50.10, chargeable to duty at the appropriate rate whereas Concrete Mixmanufactured at the site of construction for use in construction at such site, is fully exempt vide Notification No.4/97-CE dated 01.03.1997 (S.No.51. 8. We also find that the very same dispute came up before the Bombay Bench of the Tribunal in the case of Shapoorji Pallonji & Co.Ltd. (supra), in which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various other construction companies. The product is transported through the vehicle fitted with mixing drum specifically designed to carry Ready Mix Concrete from the petitioners unit to various concrete sites. The product is marketable, transportable and eventually available for sale. 4. The product concrete mix was not specified anywhere in Chapter 28 of the Central Excise Tariff Act, 1985. It was classified under Chapter sub-heading 38.23. However, as both the concrete mix and Ready Mix Concrete were closely related products, confusion arose in respect of classification and levy of duty. 19. We are also inclined to agree with the stand taken by the Revenue that it is the process of mixing the concrete that differentiates between CM and RMC. In the instant case, as it is found, the assessee installed two batching plants and one stone crusher at site in their cement plant to produce RMC. The batching plants were of fully automatic version. Concrete mix obtained from these batching plants was delivered into a transit mixer mounted on a self propelled chassis for delivery at the site of construction is in a plastic condition requiring no further treatment before being placed in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minimizing water used in the mixture, thereby increasing the strength and improving durability. A variety of fibers are incorporated in the concrete to control or improve aberration and impact resistance. 20. After referring to some text as well, the adjudicating authority brought out the differences between Ready Mix Concrete and CM which is conventionally produced. The position which was summed up showing that the two products are different reads as under : From the literature quoted above it is clear that Ready Mix Concrete is an expression now well understood in the market and used to refer to a commodity bought and sold with clearly distinguishable features and characteristics as regards the plant and machinery required to be set-up for its manufacture and the manufacturing processes involved, as well as its own properties and the manner of delivery. RMC refers to a concrete specially made with precision and of a high standard and as per the particular needs of a customer and delivered to the customer at his site. Apparently due to the large demand resulting from rapid urbanization and pressure of completing projects on time, consumption of RMC has steadily grown replacing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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