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The CESTAT held that the bricks manufactured by the appellant constitute Sand Lime Bricks (SLB) under sub-heading 68101190, not concrete/cement bricks under 68101110. Applying Rule 2(b) of the GRI, the Tribunal found that the product, comprising a mixture of sand and lime with cement as an additive, falls within the classification of SLB. The Revenue failed to provide evidence to justify reclassification as cement bricks and did not dispute the manufacturing process or machinery used. The use of AAC block manufacturing equipment does not alter the product's classification. Consequently, the Tribunal rejected the Revenue's attempt to deny the appellant the benefit of the relevant notification, allowed the appeal, and upheld the classification of the goods as SLB.
The CESTAT held that the bricks manufactured by the appellant constitute Sand Lime Bricks (SLB) under sub-heading 68101190, not concrete/cement bricks under 68101110. Applying Rule 2(b) of the GRI, the Tribunal found that the product, comprising a mixture of sand and lime with cement as an additive, falls within the classification of SLB. The Revenue failed to provide evidence to justify reclassification as cement bricks and did not dispute the manufacturing process or machinery used. The use of AAC block manufacturing equipment does not alter the product's classification. Consequently, the Tribunal rejected the Revenue's attempt to deny the appellant the benefit of the relevant notification, allowed the appeal, and upheld the classification of the goods as SLB.
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