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    <title>2005 (4) TMI 416 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by remanding the case back to the original authority for reevaluation. The key issue was whether the concrete building blocks made with perlite qualified as lightweight concrete building blocks under the exemption notification. The Tribunal directed for a sample of the block to be sent for assessment by a civil engineering department and emphasized the importance of determining the block&#039;s density. Expert opinions from civil engineering experts were deemed necessary for a thorough evaluation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=115990</link>
      <description>The Tribunal allowed the appeal by remanding the case back to the original authority for reevaluation. The key issue was whether the concrete building blocks made with perlite qualified as lightweight concrete building blocks under the exemption notification. The Tribunal directed for a sample of the block to be sent for assessment by a civil engineering department and emphasized the importance of determining the block&#039;s density. Expert opinions from civil engineering experts were deemed necessary for a thorough evaluation.</description>
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