2005 (4) TMI 416

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cleared these under exemption Notification No. 36/94-C.E., dated 1-3-94. Their product fails at Serial No. 1(a)(iv) of the said notification viz., lightweight concrete blocks. 3He referred to - (i)      Bureau of Standards publication IS: 6042-1969 wherein para 2.1.1 Light-weight Concrete Blocks means solid or hollow concrete blocks, density of which does not exceed 1000 kg/m. (ii)     Para 0.2 of IS 9142-1979 which reads "one of the methods of producing lightweight concrete is by using lightweight aggregate. The essential characteristic of lightweight aggregate is its high porosity which results in a low apparent specific gravity. Some lightweight aggregates occur naturally and others a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ourt said that it must be remembered that the concept of textiles is not a static concept and it has, having regard to new developing materials, methods, techniques and processes, a continually expanding content and new kinds of fabrics may be invented which may-legitimately, without doing any violence to the language, be regarded as textile. In the present case, the use of perlite powder as an aggregate in the manufacture of concrete as stated above is established. The view of the department that blocks are perlite blocks as pertile is used in their manufacture if accepted, then use of cinder, flyash etc. will make them flyash blocks, cinder blocks. In the impugned order, the ground for denying exemption is that in manufacturing of blocks ....