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<h1>Ready Mix Concrete Classified as Excisable Manufactured Product u/s 2(f), Central Excise and Salt Act, 1944.</h1> The circular addresses the classification and excisability of Ready Mix Concrete (RMC), a mixture of cement, sand, aggregates, and chemicals. It clarifies that RMC is considered a manufactured product under Section 2(f) of the Central Excise and Salt Act, 1944, and meets the criteria of 'goods' and 'marketability' despite its short shelf life. The classification is determined under Heading No. 38.23 of the Central Excise Tariff Act, 1985, aligning with the Harmonized System of Nomenclature. The circular advises resolving pending disputes and assessments based on these guidelines, confirming RMC as excisable and subject to duty.