https://www.taxtmi.com/caselaws?id=236849 Dry concrete mixture cleared in bags was held not to satisfy the requirements of ready mix concrete, because ready mix concrete must be delivered in a plastic condition, with water as an essential element, and ready for immediate placement without further treatment. The product was therefore classifiable under Heading 3824.90, not Heading 3824.20. The alternative plea for small scale industry exemption and re-quantification of duty on a cum-duty basis was not decided on merits and was remitted for fresh examination by the lower authorities. en-us Fri, 12 Apr 2013 00:00:00 +0530 Fri, 25 Oct 2013 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236849 Dry concrete mixture cleared in bags was held not to satisfy the requirements of ready mix concrete, because ready mix concrete must be delivered in a plastic condition, with water as an essential element, and ready for immediate placement without further treatment. The product was therefore classifiable under Heading 3824.90, not Heading 3824.20. The alternative plea for small scale industry exemption and re-quantification of duty on a cum-duty basis was not decided on merits and was remitted for fresh examination by the lower authorities. Case-Laws Central Excise Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236849