https://www.taxtmi.com/caselaws?id=93147 The Tribunal found in favor of the applicant, waiving the deposit of duty and penalty amounting to approximately Rs. 2.20 crores. The dispute revolved around the classification of material aggregated at the batching plant as concrete under Heading 38.23. The Tribunal determined that there was no concrete evidence to prove that water was added at the batching plant, emphasizing that concrete must contain water to be considered as such. Considering the technical requirements for producing concrete and the lack of evidence supporting water addition at the batching plant, the Tribunal ruled in favor of the applicant on the limitation issue. en-us Tue, 27 Jul 1999 00:00:00 +0530 Tue, 08 Nov 2011 16:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93147 The Tribunal found in favor of the applicant, waiving the deposit of duty and penalty amounting to approximately Rs. 2.20 crores. The dispute revolved around the classification of material aggregated at the batching plant as concrete under Heading 38.23. The Tribunal determined that there was no concrete evidence to prove that water was added at the batching plant, emphasizing that concrete must contain water to be considered as such. Considering the technical requirements for producing concrete and the lack of evidence supporting water addition at the batching plant, the Tribunal ruled in favor of the applicant on the limitation issue. Case-Laws Central Excise Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93147