TMI Blog2017 (11) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Revenue entertained a view that the respondent manufactured and cleared excisable products classifiable under the Central Excise Tariff Heading 38160000 of the Central Excise Tariff without getting registration and without payment of central excise duty and thereby violating various provisions of Central Excise Law. Accordingly, after certain inquiry, proceedings were initiated against the respondent, which resulted in the impugned order. The Original Authority after examining the issues raised in the show cause notice and on perusal of the defence submission, dropped proceedings initiated against the respondent. Aggrieved by this order, the Revenue filed this appeal. The respondent also filed a cross objection against the appeal. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly 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 the Non-calcined clay, crushed between 0.8 mm to 2.85 mm is named by it as "Bed Material". When Boric Acid, a binder, is added with Ramming Mass Normal to the extent of 0.9 % to 1.2%, then mixture so obtained is named by Noticee No.1 as "Ramming Mass Pre Mix. 12. As the process of obtaining "Ramming Mass Normal" involves only mixing of Quartz Grains/Powder and Quartzite Grains/Powder in appropriate ratio without adding any binder hence, as specified in the HSN Note to Chapter Heading No.3816 mentioned above, the said "Ramming Mass Normal" cannot be classified under Chapter Hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s objection by the respondent, the Original Authority has held that the activities of the crushing of boulders into small stones does not amount to manufacture. "Ramming Mass Normal" and "Nali Top" would remain in the same heading "CETH 2506". As such, these are not manufactured goods and do not fall under the excisable category. In these facts, we find that there is no merit in the appeal filed by the Revenue. The Revenue did not contest the findings of the Original Authority on the excisability or the process of manufacture by the Original Authority.
7. In view of the above discussion, we find no merit in the appeal filed by the Revenue. Accordingly, the same is dismissed. Cross objection is also disposed of.
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