TMI Blog2017 (11) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... se Appeal No.50510 of 2016 & CO No.50975/2016 - A/57140/2017-EX[DB] - Dated:- 16-10-2017 - Mr. (Dr.) Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Sh. M. R. Sharma, A.R. - for the Revenue None - for the assessee (on merit) ORDER Per: B. Ravichandran The appeal by Revenue is against order dated 28.12.2015 of Commissioner of Central Excise, Raipur. The respondents are engaged in the manufacture of Silica Ramming Mass , Bed Material , Nali Top Mortar in two manufacturing units located in Raipur and Raigarh. The Revenue entertained a view that the respondent manufactured and cleared excisable products classifiable under the Central Excise Tariff Heading 38160000 of the Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of the product and excisability of the Ramming Mass Normal , the Original Authority recorded as below:- 11. The process of emergence of Ramming Mass Normal involves the crushing and grinding of Quartz/ Quartzice lumps into Quartz/Quartzite grains/powder in impact Mill and Bali Mill and mixing the grains with powder in certain ratio and mixture so emerges is called Ramming Mass Normal and in process the materials consisting of impurities are named as Nali Top . Similarly, manufacture of the products named by Noticee No.1 as Bed material and Mortar/Fireclay involve only the process of crushing of Non-Calcined clay. After crushing, the Non-calcined clay of sizes below 0.8 mm is named by Noticee No.1 as Mortar or Fireclay and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the same as quartz and Motor or Fire Clay and Bed Material would remain the same. As such, the Original Authority concluded that these products are not to be considered for calculating SSI exemption and only Ramming Mass Premix is dutiable as a excisable product under Heading 38160000. We note that in the grounds of appeal, the Revenue contended that when the Ramming Mass Normal is classified under Heading 2506 attracting nil rate of duty, the aggregate value for preceding year should have been reckoned including this turnover. We note that as correctly pointed out in the cross objection by the respondent, the Original Authority has held that the activities of the crushing of boulders into small stones does not amount to manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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