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Issues: (i) whether Ready Concrete Mixture was classifiable under Chapter 68.07 or Chapter 38.23; (ii) whether the demand was barred by limitation.
Issue (i): Whether Ready Concrete Mixture was classifiable under Chapter 68.07 or Chapter 38.23.
Analysis: The product had already been considered in an earlier Tribunal order, which had held that the item was appropriately classifiable under Chapter 68.07 up to 28-3-1996. Following that view, the same classification was applied in the present case.
Conclusion: The item was classifiable under Chapter 68.07 up to 28-3-1996, in favour of the assessee.
Issue (ii): Whether the demand was barred by limitation.
Analysis: The activity was known to the Department from the available records, and there was no basis to sustain invocation of the longer period. On that footing, the demand could not survive limitation.
Conclusion: The demand was barred by time, in favour of the assessee.
Final Conclusion: The classification adopted by the Department and the resulting demand were both set aside, and the assessee obtained the consequential relief flowing from the allowance of the appeal.
Ratio Decidendi: Where a product has already been classified under the applicable tariff heading on the same facts, and the Department was aware of the relevant activity, the contrary demand cannot be sustained and is barred by limitation.
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