https://www.taxtmi.com/caselaws?id=377115 Composite bricks containing sand, lime and fly ash were analysed under the General Rules for Interpretation to determine the applicable tariff heading. Because sand and lime formed the major constituents and fly ash was present in a lesser quantity to satisfy a regulatory requirement, the goods were treated as sand and lime bricks under heading 6810 rather than fly ash bricks under heading 6815. The exemption for sand and lime bricks therefore applied, and the Revenue's failure to establish classification under the fly ash entry meant confiscation and duty demand could not be sustained. en-us Wed, 20 Mar 2019 00:00:00 +0530 Thu, 24 Oct 2019 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377115 Composite bricks containing sand, lime and fly ash were analysed under the General Rules for Interpretation to determine the applicable tariff heading. Because sand and lime formed the major constituents and fly ash was present in a lesser quantity to satisfy a regulatory requirement, the goods were treated as sand and lime bricks under heading 6810 rather than fly ash bricks under heading 6815. The exemption for sand and lime bricks therefore applied, and the Revenue's failure to establish classification under the fly ash entry meant confiscation and duty demand could not be sustained. Case-Laws Central Excise Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377115