https://www.taxtmi.com/caselaws?id=75198 Paver blocks were held classifiable as "building blocks" under the tariff description and eligible for concessional duty under Notification No. 10/03-C.E. The Tribunal applied common parlance to the classification dispute and held that IS specifications do not control tariff entry interpretation unless adopted by the tariff itself. It also reaffirmed that end-use cannot govern classification where the entry does not refer to use. On that basis, "building blocks" was read broadly to cover blocks used in construction generally, including pavements, footpaths, parking areas and courtyards, and the residuary entry was rejected. en-us Mon, 15 Jun 2009 00:00:00 +0530 Mon, 29 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75198 Paver blocks were held classifiable as "building blocks" under the tariff description and eligible for concessional duty under Notification No. 10/03-C.E. The Tribunal applied common parlance to the classification dispute and held that IS specifications do not control tariff entry interpretation unless adopted by the tariff itself. It also reaffirmed that end-use cannot govern classification where the entry does not refer to use. On that basis, "building blocks" was read broadly to cover blocks used in construction generally, including pavements, footpaths, parking areas and courtyards, and the residuary entry was rejected. Case-Laws Central Excise Mon, 15 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75198