C.E. - Classification of the product Ready Mix Concrete - Regarding.

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.... I am directed to say that doubts have been expressed regarding excisability and classification of the product 'Ready Mix Concrete' a mixture of duty paid cement, sand, course aggregates and a few chemicals in fixed proportions and involving strict qualify control and sample tests as to whether the same is excisable and merits classification under tariff entry 68.07 as opposed to 38.23 of the p....

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....nalysis. The mixture of stone aggregates, sand cement and water is mixed in mixer. The mixture so obtained is loaded on a transit mixer mounted no truck chasis, which is transported to the site of the customers and the same is discharged at site for use in further construction of building etc. The qualities accruing to the Ready Mix Concrete so obtained far out weigh to those of the site mixed con....

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....re needed if they are to be held as chargeable to Central Excise duty under CETA 1985. 4. Regarding classification it is stated that the impugned goods. which are non-refractory and used in the construction/ building activity is more akin to "Non - refractory mortars and concrete". As per H.S.N. Explanatory note on page 540- 541, "Non-refractory Mortars and Concrete "fall under Heading No.....