2025 (8) TMI 1704 - AT - Central Excise

Fly ash bricks covered by exemption N/N.01/2011-CX-classification under Chapter 68 or 69 still exempt, department appeal dismissed

Commissioner of CGST & CX, Howrah Versus M/s. Aum Bricks & Pavers Pvt. Ltd., Shri Raghav Khaitan Director,

CESTAT upheld the Commissioner (Appeals) decision, holding that bricks made of fly ash are covered by the exemption under N/N. 01/2011-CX dated 01/03/2011 ... Eligibility for exemption under N/N. 01/2011-CX dated 01/03/2011 - Classification of goods - bricks made of Fly Ash - classifiable under 68159910 or not - HELD THAT:- It is found that irrespective of as to whether the goods fall under Section 68 or 69, under both the Chapters ‘bricks’ are mentioned and the same are covered by the exemption granted by N/N. 01/2011-CE dated 01/03/2011. Therefore, there are no reason to interfere with the considered decision of the Commissioner (Appeals). Appeal filed by Revenue dismissed. Revenue challenges Commissioner (Appeals) finding that respondent was eligible for customs/excise duty exemption under 'Notification No. 01/2011-CE dated 01/03/2011'. Central issue: classification of bricks made of fly ash - Revenue contends goods were misclassified under CET 6901 0010 and ought to be 68159910, rendering exemption inapplicable; respondent contends Notification grants exemption for bricks 'falling under Chapter 68 or Chapter 69' (description: sand-lime bricks) without any specified percentage composition. Respondent relied on CESTAT, New Delhi (Sand Plast (India) Ltd. v. Commissioner), which treated fly ash bricks as falling under 68109990. Tribunal held that, 'irrespective of as to whether the goods fall under Section 68 or 69, under both the Chapters 'bricks' are mentioned and the same are covered by the exemption granted by Notification No. 01/2011-CE dated 01/03/2011.' Revenue appeals dismissed.