https://www.taxtmi.com/caselaws?id=348358 The article explains the distinction between site-mixed Concrete Mix, which may qualify for exemption, and Ready Mix Concrete, which is a distinct dutiable product when specially manufactured with precision and delivered ready for use. It notes that the decisive factors are the nature of the manufacturing process and the characteristics of the finished product, including whether any further treatment is required at the customer's site. On the facts recorded, the material was insufficient to conclusively classify the product, so the classification and any consequential refund issue were sent back for fresh determination, subject to unjust enrichment principles. en-us Tue, 29 Aug 2017 00:00:00 +0530 Thu, 21 Sep 2017 07:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348358 The article explains the distinction between site-mixed Concrete Mix, which may qualify for exemption, and Ready Mix Concrete, which is a distinct dutiable product when specially manufactured with precision and delivered ready for use. It notes that the decisive factors are the nature of the manufacturing process and the characteristics of the finished product, including whether any further treatment is required at the customer's site. On the facts recorded, the material was insufficient to conclusively classify the product, so the classification and any consequential refund issue were sent back for fresh determination, subject to unjust enrichment principles. Case-Laws Central Excise Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348358