2025 (8) TMI 1704

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....Anpazhakan, Member (Technical) For the Appellant : Shri S. Debnath, Authorized Representative For the Respondent : Shri Sudhir Kumar Mehta, Sr. Advocate & Ms. Riya Debnath, Advocate ORDER [PER R. MURALIDHAR] The Revenue has filed these appeals being aggrieved by the impugned order passed by the Commissioner (Appeals) finding that the Respondent was eligible for Customs Duty exemption under No....

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....or Chapter 69. The description given therein is sand-lime bricks. There is no specification as to what should be the percentage of sand and lime etc. in order to avail the exemption. Therefore, he justifies the exemption granted under Notification No. 01/2011-CE dated 01/03/2011. He has also relied upon the decision of CESTAT, New Delhi in the case of Sand Plast (India) Ltd. Vs. Commissioner of Ce....