Reduced Duty Denied on Paver Blocks; Misclassified as Building Blocks Under Chapter Heading 68101990 Despite Notification No. 10/2006-CE.

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....Benefit of reduced rate of duty - Denial of benefit on the ground that paver blocks are different from building blocks - even if it is accepted that appellant had classified the same under Chapter Heading 68101990 and puts the same in “others” category, still the same is covered under Notification No. 10/2006-CE for reduced rate of duty and comparison of the same with solid and hollow building blocks by the Commissioner (Appeals) in denying such concessional rate of duty appears to be irregular. - AT....