https://www.taxtmi.com/caselaws?id=51476 Ready Mix Concrete is characterised by the manufacturing process, not merely by the plant's location at the construction site, so a site-based plant may still produce dutiable RMC under tariff heading 3824.20. The exemption for concrete mix made and used at site applies only to concrete actually mixed and consumed at the site, and not to RMC prepared through batching, transit mixing and controlled placement before setting. For the post-1-3-1997 period, the extended limitation approach is linked to the absence of clarification sought and the inapplicability of the site-mix exemption to RMC; the earlier period remained outside duty. Valuation and penalty were left for fresh determination on remand. en-us Tue, 22 Jan 2002 00:00:00 +0530 Sat, 25 Sep 2010 10:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51476 Ready Mix Concrete is characterised by the manufacturing process, not merely by the plant's location at the construction site, so a site-based plant may still produce dutiable RMC under tariff heading 3824.20. The exemption for concrete mix made and used at site applies only to concrete actually mixed and consumed at the site, and not to RMC prepared through batching, transit mixing and controlled placement before setting. For the post-1-3-1997 period, the extended limitation approach is linked to the absence of clarification sought and the inapplicability of the site-mix exemption to RMC; the earlier period remained outside duty. Valuation and penalty were left for fresh determination on remand. Case-Laws Central Excise Tue, 22 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51476