https://www.taxtmi.com/caselaws?id=216467 Fire bricks grog produced by breaking and grinding refractory bricks, and sold in loose condition, was held not to satisfy the shape requirement in Chapter Note 2 of Chapter 69 of the Central Excise Tariff Act, 1985. Because the processed material no longer retained the requisite shape of refractory bricks, it could not be classified under Heading 6901.00 and was not excisable. The reasoning also noted that the adjudication had gone beyond the scope of the show-cause notice, reinforcing the rejection of the Revenue's classification claim. en-us Thu, 23 Aug 2012 00:00:00 +0530 Sat, 08 Sep 2012 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216467 Fire bricks grog produced by breaking and grinding refractory bricks, and sold in loose condition, was held not to satisfy the shape requirement in Chapter Note 2 of Chapter 69 of the Central Excise Tariff Act, 1985. Because the processed material no longer retained the requisite shape of refractory bricks, it could not be classified under Heading 6901.00 and was not excisable. The reasoning also noted that the adjudication had gone beyond the scope of the show-cause notice, reinforcing the rejection of the Revenue's classification claim. Case-Laws Central Excise Thu, 23 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216467