TMI Blog2005 (3) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... he Collector has omitted to note that it was not the case of the Appellants that their goods could be used in pre-fabricated buildings or that they constituted intermediaries of components of a pre-fabricated building. The Collector has also erred in relying upon the Indian Standard Specification for Concrete Masonry Units and concluding that the blocks which are being manufactured according to the ISI Specification would become entitled to the benefit of the Notification. As has been mentioned earlier it is only such blocks as are intermediaries or components of pre-fabricated buildings that get the benefit of the Notification. Merely because some block, which is not a component or intermediary of a pre-fabricated building, has an ISI spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 68.07 Blocks, slabs, lintels, concrete beams and stairs constituted intermediates and components of pre-fabricated buildings falling under heading No. 94.06. 5% ad valorem" 4.Show cause notice was issued to them in which it was specifically stated that the goods manufactured by them do not constitute intermediate or components of pre-fabricated buildings and that the wording of the Notification showed that concessional rate of duty is only available if the goods fall under Tariff Item No. 68.07 and constitute intermediate and components of pre-fabricated buildings. 5.In reply to the show cause notice the Appellants never claimed that their blocks could be used in pre-fabricated buildings or that they were intermedia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to accept the submission that it is only the concrete beams and stairs which must constitute an intermediary or component of the pre-fabricated buildings. We are unable to accept the submission that blocks, slabs and lintels by themselves also are entitled to the benefit of this Notification. If the intention was to make a difference between blocks, slabs and lintels on the one hand and concrete beams and stairs on the other they would have specifically done so. Then the words blocks, slabs and lintels would have had to be segregated from the concrete beams and stairs which constitute intermediary or components of pre-fabricated buildings. The fact that no such distinction has been made shows that all the items mentioned in the third colum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellants were not intermediates or components of pre-fabricated buildings. The Collector has omitted to note that it was not the case of the Appellants that their goods could be used in pre-fabricated buildings or that they constituted intermediaries of components of a pre-fabricated building. The Collector has also erred in relying upon the Indian Standard Specification for Concrete Masonry Units and concluding that the blocks which are being manufactured according to the ISI Specification would become entitled to the benefit of the Notification. As has been mentioned earlier it is only such blocks as are intermediaries or components of pre-fabricated buildings that get the benefit of the Notification. Merely because some block, which i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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