Ready Mix Concrete is an excisable product classifiable under sub-heading 3824.20 whereas 'Concrete Mix' manufactured at the site of construction for use in construction at such site, is fully exempt vide notification no.4/97-CE dt.1.3.97(Sl.NO.51)
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Classification of Ready Mix Concrete as excisable distinguishes factory premix from exempt site-manufactured concrete for duty purposes. Ready Mix Concrete, produced in factory-like plants with centralized crushing, automated batching, silo-fed cement, metered water and admixtures and delivered in a plastic condition by transit mixer, is an excisable product classifiable under the Central Excise Tariff, whereas concrete mixed at the construction site by conventional on-site methods for use at that site is exempt under the relevant notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of Ready Mix Concrete as excisable distinguishes factory premix from exempt site-manufactured concrete for duty purposes.
Ready Mix Concrete, produced in factory-like plants with centralized crushing, automated batching, silo-fed cement, metered water and admixtures and delivered in a plastic condition by transit mixer, is an excisable product classifiable under the Central Excise Tariff, whereas concrete mixed at the construction site by conventional on-site methods for use at that site is exempt under the relevant notification.
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