TMI Blog2004 (8) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... )]. - Heard both sides and considered the matter which is "common in all these appeals i.e. whether a mixture of cement, sand and stone aggregates, to specific parameters and taken to site in special trucks where it is mixed with water and plasticizer would be chargeable to duty as 'Ready Mix Concrete' classifiable under Heading 38.23 prior to 1-3-97 and thereafter under 3824.20. These appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a demand for the period 1-1-1997 to 5-3-1997, vide show cause notice dated 15-6-1999 which includes a demand on 97/1MT of such goods is now taken up for decision. It is found :- (i) department has issued show cause notices 2 years prior to the present date 15-6-1999, the invocation of the proviso clearance of Section 11A(1) is therefore not called for. Board had issued Circular on Ready Mixer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E.L.T. 494] Paragraph 10 therefore to conclude that involving the proviso of Section 11A(1) penalty in the case is not called for. (ii) the lower authorities have concluded that the batching and mixing which was being conducted was completely controlled to arrive at specific parameters of concrete constituents meeting the specific of IS 4926-1976 not for Dry Mix. The affidavits filed were not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eady Mix Concrete cannot be upheld. The reliance on Rule 2(a) of Interpretative Rules is not therefore upheld. ISI specification 4926-1976 for the purpose of that Standard define Ready Mix Concrete as :- "Concrete delivered at site or into the purchasers vehicle in a plastic condition and requiring no further treatment before being placed in the position in which it is to be set and hardened". ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not Ready Mix Cement classified under 3824.20, on or after 1-3-1997. Before the date, there was no classification available for Ready Mix concrete. (iii) therefore duty demands as made under 3824.20 cannot be approved. Penalties as imposed are not to be upheld. Consequently this appeal is also to be allowed along with all the other appeal. 4. Ordered Accordingly. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
