https://www.taxtmi.com/caselaws?id=54235 Ready Mix Concrete was found to be identifiable by the controlled batching, mixing arrangement, transit mixer use and overall plant setup, and the product was therefore correctly classified as Ready Mix Concrete and held liable to duty. On penalties, the extended period and penalty framework were not disturbed in principle, but the monetary consequences were moderated: the penalty under Section 11AC was reduced, the penalty on the construction manager under Rule 209A was set aside, and the fine in lieu of confiscation was also reduced. The legal principle applied was that the manufacturing process and plant configuration determine classification, not the place of use or captive consumption. en-us Thu, 28 Apr 2005 00:00:00 +0530 Tue, 19 Oct 2010 10:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54235 Ready Mix Concrete was found to be identifiable by the controlled batching, mixing arrangement, transit mixer use and overall plant setup, and the product was therefore correctly classified as Ready Mix Concrete and held liable to duty. On penalties, the extended period and penalty framework were not disturbed in principle, but the monetary consequences were moderated: the penalty under Section 11AC was reduced, the penalty on the construction manager under Rule 209A was set aside, and the fine in lieu of confiscation was also reduced. The legal principle applied was that the manufacturing process and plant configuration determine classification, not the place of use or captive consumption. Case-Laws Central Excise Thu, 28 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54235