Classification of Ready Mix Concrete as excisable goods under non-refractory mortars leads to chargeability to excise duty. Ready Mix Concrete produced by controlled batching and mixing of cement, aggregates, sand and additives constitutes manufacture, meets the tests of goods and marketability, and is appropriately classifiable as non-refractory mortars and concrete; it is excisable and chargeable to central excise duty, and pending disputes should be settled in accordance with these guidelines.