Common parlance classification of paver blocks supports treatment as building blocks and preserves exemption eligibility.

Paver blocks are classifiable as "building blocks" under sub-heading 6810 11 90 rather than the residuary sub-heading 6810 99 90, because the tariff does not define the expression and no chapter note or tariff wording required reliance on IS specifications or end-use. The common parlance test applies, and use for paving roads, footpaths, parking areas or courtyards does not exclude classification as building blocks where the entry contains no end-use limitation. Once classified under the specific entry, the goods also satisfy the relevant exemption notifications, and the concessional rate of duty remains available despite the move from the 6-digit to the 8-digit tariff structure.

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Issues: (i) Whether paver blocks are classifiable as "building blocks" under sub-heading 6810 11 90 or under the residuary sub-heading 6810 99 90. (ii) Whether the assessees are entitled to the benefit of concessional rate of duty under the relevant exemption notifications.

Issue (i): Whether paver blocks are classifiable as "building blocks" under sub-heading 6810 11 90 or under the residuary sub-heading 6810 99 90.

Analysis: The tariff did not define "building blocks", and no chapter note or tariff indication supported reliance on IS specifications for classification. The use of the goods for paving roads, footpaths, parking areas and courtyards did not justify application of an end-use based classification, since no end-use was prescribed in the tariff entry. The expression had to be understood in common parlance, and building activity was not confined to vertical structures alone.

Conclusion: Paver blocks are classifiable as "building blocks" under sub-heading 6810 11 90 and not under sub-heading 6810 99 90.

Issue (ii): Whether the assessees are entitled to the benefit of concessional rate of duty under the relevant exemption notifications.

Analysis: Once the goods were held to fall within the specific entry for building blocks, the conditions of the relevant notifications stood satisfied. The change from the 6-digit to the 8-digit tariff system did not take the goods out of the notification entry, and the concessional rate remained available to the classified goods.

Conclusion: The assessees are entitled to the benefit of the exemption notifications.

Final Conclusion: The Revenue's challenge to the classification and exemption entitlement failed, and the orders granting relief to the assessees were sustained.

Ratio Decidendi: Where a tariff entry is undefined and no end-use is prescribed, classification must be determined in common parlance, and goods used for paving may still qualify as building blocks when the expression is understood as blocks used in building activity.

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