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of <h1>Appeal Rejected, Excise Duty Upheld on Cement Concrete Armoured Units</h1> The appeal is rejected, and the demand for excise duty on Cement Concrete Armoured Units manufactured by M/s. Visakhapatnam Port Trust is upheld. - 2001 ... Cement Concrete Armoured Units - Dutiability The appeal relates to demand of Central Excise Duty on Cement Concrete Armoured Units manufactured by M/s. Visakhapatnam Port Trust for repair of South Break Waters. The concrete blocks are movable and satisfy marketability test. They are the result of manufacturing processes using construction materials. The appeal is rejected, and the demand for excise duty is upheld.
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