Tariff classification of dry mixture and ready mix concrete remained settled under Heading 3823/3824; Revenue challenge failed.

A product made from stone aggregates, cement, water and sand was treated as classifiable consistently with the earlier settled view as dry mixture or ready mix concrete under Heading 3823, later renumbered as 3824. The Court noted that the classification had already been accepted in earlier CESTAT proceedings, affirmed for the pre-01.03.1997 period, and reiterated in a CBEC circular. In that background, it found no justification for the Department's later challenge and rejected the Revenue's appeal.

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Issues: Whether the product manufactured from stone aggregates, cement, water and sand was classifiable as dry mixture or ready mix concrete, and whether the relevant tariff classification was under Heading 3823 (now 3824).

Analysis: The product classification had already been decided in favour of the assessee in earlier CESTAT proceedings and that view had been affirmed by the Court for the period prior to 01.03.1997. The Department had also accepted the position, and a subsequent circular of the Central Board of Excise and Customs reiterated the same classification. In that background, the Court found no justification for the later departmental appeal.

Conclusion: The product remained classifiable consistently with the earlier settled view, and the challenge by the Revenue was rejected.

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