Bricks classification under exemption notification sustained as Revenue failed to disprove the goods were not fire-clay bricks.

Classification of bricks determined entitlement to exemption under Notification No. 8/96-C.E., with the dispute turning on whether the goods were fire-clay bricks or acid resistant clay bricks. On the record, the Revenue did not produce supporting material for its main classification plea, and its submission was found inconsistent with the assessee's stand before the lower appellate authority. The tribunal found no basis to disturb the finding that the goods were not shown to be fire-clay bricks for denying exemption, so the Commissioner (Appeals)' relief remained intact and the Revenue appeal failed.

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Issues: Whether the respondents were entitled to exemption under Notification No. 8/96-C.E. on the footing that the goods manufactured by them were not fire-clay bricks but acid resistant clay bricks.

Analysis: The dispute turned on the classification and character of the bricks. The appeal record did not furnish supporting material for the main grounds urged by the Revenue, and the submission said to support the classification of the goods as fire-clay bricks was found to be inconsistent with the respondents' own case before the lower appellate authority. On the material available, no basis was made out to disturb the finding that the goods were not shown to be fire-clay bricks so as to deny the claimed exemption.

Conclusion: The Revenue's challenge failed and the exemption allowed by the Commissioner (Appeals) was not interfered with.

Final Conclusion: The order granting relief to the assessee stood undisturbed and the Revenue appeal was rejected at the appellate stage.

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