Ready Mix Concrete is distinct from Concrete Mix, so exemption under Notification No. 4/97-CE was denied.

Ready Mix Concrete manufactured at site was held to be distinct from Concrete Mix, and the exemption under Notification No. 4/97-CE was treated as applicable only to Concrete Mix. Applying the Supreme Court ruling in Larsen & Toubro Ltd., the Tribunal found that the appellant had not established that the goods were anything other than Ready Mix Concrete. On that basis, the exemption claim failed and the duty demand for the normal period was sustained.

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Issues: Whether the goods manufactured at site were Ready Mix Concrete and, if so, whether exemption under Notification No. 4/97-CE dated 01.03.1997 was available.

Analysis: The Tribunal found that the appellant failed to establish that the goods were anything other than Ready Mix Concrete. It held that the Supreme Court ruling in Larsen & Toubro Ltd. squarely applied and that Concrete Mix and Ready Mix Concrete are different products. The exemption under Notification No. 4/97-CE was available only to Concrete Mix and not to Ready Mix Concrete.

Conclusion: The appellant was not entitled to exemption, and the impugned order confirming duty for the normal period was upheld.

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