Exemption for fly ash bricks stands where the notification covers the goods under either rival tariff chapter.

Fly ash bricks remained eligible for exemption under Notification No. 1/2011-CE because the notification covered bricks falling under both Chapter 68 and Chapter 69. The tariff classification dispute between those chapters did not defeat the exemption where the goods were expressly included by the notification and were not excluded on the ground advanced by Revenue. The Tribunal therefore upheld the grant of exemption and rejected Revenue's challenge to the appellate order.

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Issues: Whether fly ash bricks were entitled to exemption under Notification No. 1/2011-CE dated 01/03/2011 notwithstanding the dispute as to classification under Chapter 68 or Chapter 69 of the Central Excise Tariff Act, 1985.

Analysis: The exemption notification covered bricks falling under both Chapter 68 and Chapter 69. The reasoning proceeded on the basis that, regardless of the precise tariff classification, bricks were specifically covered by the notification. Since the notification did not exclude the goods on the ground urged by Revenue, the classification dispute did not defeat the exemption.

Conclusion: The exemption was available, and the Revenue's challenge to the Commissioner (Appeals)' view failed.

Final Conclusion: The Tribunal upheld the grant of exemption and rejected the Revenue's appeals.

Ratio Decidendi: Where an exemption notification expressly covers the goods under either of the rival tariff chapters, the assessee cannot be denied the exemption merely because Revenue disputes the precise classification.

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