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

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....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 product under heading NO. 68.07 with benefit of exemption ....

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....xed 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 concrete. The final product Ready Mix Concrete is a material in plasitc,....

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.... 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. 38.23, Sub-heading 2823.50. Further, the CETA, 1985 (Chapter 38 of the same) is ....