Tariff classification of sand lime bricks turned on composition and manufacturing process, defeating reclassification as cement bricks.

Classification of the manufactured goods depended on their composition and manufacturing process under the relevant tariff heading. Sand-lime articles made from sand, lime and water, pressure-moulded and steam-treated in autoclaves, were covered by the broader tariff scheme for articles of cement, concrete or artificial stone. On the evidence, sand and lime were the principal constituents and cement was only an additive or binder. The department's material, including incomplete reports and third-party statements, was insufficient to establish that the goods were cement bricks. The goods were therefore classified as sand lime bricks, and the attempted reclassification as cement bricks was rejected.

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Issues: Whether the goods manufactured by the assessee were classifiable as sand lime bricks or as cement bricks for the purpose of duty and notification benefit.

Analysis: The classification dispute turned on the composition and manufacturing process of the product. The heading and the corresponding HSN notes to the tariff entry covering articles of cement, concrete or artificial stone showed that sand-lime articles made from sand, lime and water, pressure-moulded and steam-treated in autoclaves, fell within the broader tariff scheme for such goods. The product contained sand and lime as the principal constituents, with cement only as an additive or binder, and the evidence produced by the department did not conclusively establish that the goods were cement bricks. The material relied upon by the revenue, including incomplete reports and third-party statements, was held insufficient to justify reclassification.

Conclusion: The goods were held to be sand lime bricks and not cement bricks, and the attempted reclassification was rejected.

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