Ready Mix Concrete is an excisable product classifiable under sub-heading 3824.20 whereas "Concrete Mix" manufactured at the site of construction for use in construction at such site, is fully exempt vide notification no.4/97-CE dt.1.3.97(Sl.NO.51)

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.... Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs, New Delhi   Subject:    Board's Circular No. 315/31/97-CX dated 23.5.97-Classification of "Ready Mix Concrete" - Reg.         Attention is invited to Board's Circular No. 315/31/97-CX dt. 23.5.97 regarding classification of Ready Mix Con....

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....ghing gauges. Water is fed through flow meters after subjecting such water to chemical analysis. The mixture of stone aggregates, sand, cement and water is mixed in a mixer. The shelf life of the mixture so obtained is increased by addition of chemicals. This mix is loaded on a transit mixer mounted on truck chassis which is transported to the site of the customers and the same is discharged at si....

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....ty at the rate of 13% prior to 21.10.97. subsequent to 21.10.1997 vide Notification No. 65/97-CE dt. 21.10.97 the duty on Ready Mix Concrete classified under sub-heading 3824.20 has been reduced to 8%. 5. A doubt has been raised as to whether concrete mix manufactured at site using large mechanical devices is a form of ready mix concrete. 6. The matter has been examined and concrete mix....