https://www.taxtmi.com/caselaws?id=351387 Goods described as Ramming Mass Normal, Nali Top, Bed Material and Mortar were held to remain in Chapter 25 because they emerged only from crushing and grinding of quartz or non-calcined clay, without a manufacturing process that converted them into refractory goods. On that basis, they were treated as non-dutiable, while only Ramming Mass Premix was regarded as dutiable. As the Revenue did not contest the findings on manufacture and excisability, there was no basis to include the turnover of these goods in SSI exemption computation. The challenge therefore failed. en-us Mon, 16 Oct 2017 00:00:00 +0530 Wed, 27 Feb 2019 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351387 Goods described as Ramming Mass Normal, Nali Top, Bed Material and Mortar were held to remain in Chapter 25 because they emerged only from crushing and grinding of quartz or non-calcined clay, without a manufacturing process that converted them into refractory goods. On that basis, they were treated as non-dutiable, while only Ramming Mass Premix was regarded as dutiable. As the Revenue did not contest the findings on manufacture and excisability, there was no basis to include the turnover of these goods in SSI exemption computation. The challenge therefore failed. Case-Laws Central Excise Mon, 16 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351387