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2019 (3) TMI 1136
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....anaging Director of the appellant company. The departmental officers carried out searches at the factory premises of the appellants on 22.10.2012 and apart from seizing some records, they also seized 1,96,160 pieces of the said Sand Lime Fly Ash Bricks valued at Rs. 7,84,640/- holding the goods to be classifiable in tariff head at 68159910 and denying the benefit of General Exemption Notification No. 48 and that of Notification 1/2011-CE dated 01.03.2011. That the confiscation of these bricks alongwith penalty upon company was proposed vide SCN No. 1206 dated 18.04.2013. The said proposal has been confirmed vide Order-in-Original No. 10 dated 30.06.2014 holding that the bricks manufactured by the appellants are known as Fly Ash Bricks (6815....
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....nce the SCN demanding duty have been issued on 01.10.2013. It is clearly an interpretation issue for which the allegation of mis-declaration or suppression of facts with intent to evade duty cannot be upheld. Appeal is accordingly prayed to be allowed. 4. Department on the other hand has submitted that as per description of brick itself, it is fly ash brick, irrespective that sand and lime are the constituents. It is clearly classified as fly ash brick having specific entry in tariff as 68159910. The same has rightly been considered to be known so in common trade parlance as held by adjudicating authority. The Order is accordingly justified and Appeal is prayed to be dismissed. 5. After hearing both the parties and perusing the entire....
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....o. 1/2011 is applicable. 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat) not elsewhere specified or included 6815 10 -- Non electrical articles of graphite or other carbon 6815 10 10 --- Graphite filter candle Kg 14% 6815 10 20 --- Non electrical articles of graphite Kg 14% 6815 10 90 --- Other Kg 14% 6815 20 00 - Articles of peat -- Other articles 6815 91 00 -- Containing magnesite, dolomite or chromite Kg 14% 6815 99 -- Other Kg 14% 6815 99 10 --- Bricks and tiles of fly ash Kg 14....
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....nassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) the heading which provides the most specific description sha....
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....igh Court to address the twin concerns of tackling a huge environmental pollutant menace of fly ash that various GOI/MOEF Extra Ordinary Gazettes were issued making the use of fly ash products mandatory for all construction activities. To ensure implementation of these directives, Government has also been giving various incentives to promote fly ash products apart from various coercive actions, including waiving off of excise duty etc. It is thereafter that with lot of R&D and after investment of lot of resources appellant developed technology to add fly ash to their basic product i.e. mechanised autoclaved sand lime bricks and started producing mechanised autoclaved sand lime fly ash bricks. Thus, their major raw materials used in the manu....