Construction bricks classification secured exemption where process and final prior findings supported duty relief.

Goods manufactured through kneading, moulding, drying and firing of clay were treated as building bricks rather than ceramic tiles, because the process and surrounding facts showed a construction-brick product. A prior final finding had already classified the goods under heading 69.04 and recognised exemption under Notification No. 05/2006-CE dated 01.03.2006. On that basis, the exemption was applied and the duty demand was found unsustainable.

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Issues: Whether the goods manufactured by the appellant were building bricks and, if so, whether they were exempt from duty under Notification No. 05/2006-CE dated 01.03.2006.

Analysis: The manufacturing process showed clay being kneaded, fed to machines, ground, sieved, moulded, dried, and fired in a kiln before sorting and sale. The prior appellate finding, which had attained finality, recorded that the appellant's product was building bricks classifiable under heading 69.04 and exempt under the cited notification. On the facts, the goods were treated as bricks for construction purpose rather than ceramic tiles, and no contrary material was found.

Conclusion: The appellant's goods were held to be construction bricks exempt from duty under Notification No. 05/2006-CE dated 01.03.2006, and the demand was unsustainable.

Final Conclusion: The appeal succeeded and the duty demand was set aside.

Ratio Decidendi: Where the manufacturing process and surrounding facts show that the product is construction bricks and a prior final finding supports that characterization, the goods are classifiable accordingly and entitled to the applicable exemption notification.

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