2018 (3) TMI 264

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1190 of CETA, 1985. 2. On behalf of the department, ld. AR Shri R.Subramanian reiterated the grounds of appeal. He submitted that the authorities below have erred in classifying the building blocks made out of cement under CTH 68101190. The main purpose of use of these is pavers are for sophistication and decoration. The respondents have sought classification of the building blocks which are used as pavers under 68101190 in order to avail concessional rate of duty under Notification 10/2003 dated 1.3.2003. He argued that the said exemption is limited to hollow cement building block which are used for building and not for sophistication and decoration which common people will not do. 3. The ld. counsel Shri R.Ravikumar appearing for th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ocks under SH 6810 11 90 as claimed by the assessees or they should be classified under the residuary sub-heading 6810 99 90 as claimed by the Revenue. The ld. JCDR has heavily relied on IS specifications in his bid to show that paver blocks which are predominantly used for paving open space such as footpath, road, courtyard of building, etc is different from blocks and bricks which are used for constructing a building as vertical structure. But we are unable to accept any IS specifications, which are meant for ensuring quality control and cannot be used as an aid in classification of goods as held by the apex Court in the case of Indian Aluminium Cables Ltd. (supra). We also observe that the Hon'ble Supreme Court in the case of Wood Craft ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pute in that dispute in that case rested on the end-use of the goods unlike in the instant case. Therefore, the reliance placed by the JCDR on Perfect Sealing Systems (supra) does not advance the Revenue s case any further. We further observe that the term building used to qualify blocks under SH 6810 11 of the Tariff Schedule has not been defined anywhere in the Central Excise Tariff Act or the Schedule thereto. 8. In the above scenario, one has got to ascertain as to how building blocks are understood in the common parlance. According to the assessees, the common people understand these goods to be blocks used for building activity. On the contrary, it is the argument of the appellant that building blocks are blocks used in a bui....