https://www.taxtmi.com/caselaws?id=35128 Paver blocks are classifiable as "building blocks" under sub-heading 6810 11 90 rather than the residuary sub-heading 6810 99 90, because the tariff does not define the expression and no chapter note or tariff wording required reliance on IS specifications or end-use. The common parlance test applies, and use for paving roads, footpaths, parking areas or courtyards does not exclude classification as building blocks where the entry contains no end-use limitation. Once classified under the specific entry, the goods also satisfy the relevant exemption notifications, and the concessional rate of duty remains available despite the move from the 6-digit to the 8-digit tariff structure. en-us Thu, 05 Mar 2009 00:00:00 +0530 Thu, 07 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35128 Paver blocks are classifiable as "building blocks" under sub-heading 6810 11 90 rather than the residuary sub-heading 6810 99 90, because the tariff does not define the expression and no chapter note or tariff wording required reliance on IS specifications or end-use. The common parlance test applies, and use for paving roads, footpaths, parking areas or courtyards does not exclude classification as building blocks where the entry contains no end-use limitation. Once classified under the specific entry, the goods also satisfy the relevant exemption notifications, and the concessional rate of duty remains available despite the move from the 6-digit to the 8-digit tariff structure. Case-Laws Central Excise Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35128