https://www.taxtmi.com/caselaws?id=356561 Classification of cement concrete building blocks and paver blocks depends on the common parlance meaning of "building blocks" under the Central Excise Tariff Act, not on IS specifications or end-use where the tariff entry does not make end-use determinative. Goods used for paving roads, footpaths, courtyards, parking areas and similar open spaces were treated as materials used for building structures and therefore fell under heading 6810 11 90. Because the goods were classifiable under the specific heading, the residuary heading 6810 99 90 could not be applied, and the related concessional duty benefit under Notification No. 10/2003 followed. en-us Wed, 28 Feb 2018 00:00:00 +0530 Thu, 08 Mar 2018 07:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356561 Classification of cement concrete building blocks and paver blocks depends on the common parlance meaning of "building blocks" under the Central Excise Tariff Act, not on IS specifications or end-use where the tariff entry does not make end-use determinative. Goods used for paving roads, footpaths, courtyards, parking areas and similar open spaces were treated as materials used for building structures and therefore fell under heading 6810 11 90. Because the goods were classifiable under the specific heading, the residuary heading 6810 99 90 could not be applied, and the related concessional duty benefit under Notification No. 10/2003 followed. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356561