2002 (9) TMI 132

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.... the impugned circular of the 2nd respondent in No. 315/31/97-CX., dated 23-5-97 as ultra vires of Sections 55-A and 37-B of the Central Excise Act, 1944 and Article 265 of the Constitution of India insofar as the petitioner is concerned. 2.Heard Mr. Arvind P. Datar, learned senior counsel appearing for the petitioner and Mr. K. Veeraraghavan, learned Additional Central Government Standing coun....

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..... The product is transported through the vehicle fitted with mixing drum specifically designed to carry Ready Mix concrete from the petitioner's unit to various construction sites. The product is marketable, transportable and eventually available for sale. 4.The product concrete mix was not specified anywhere in Chapter 28 of the Central Excise Tariff Act, 1985. It was classified under Chapter ....

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....e in construction work at such site and the duty leviable being "Nil" rate. The circular impugned reads thus :- The Board has examined the matter and is"4. of the view that Ready Mix Concrete and Concrete Mix are two separate and distinguishable commodities. Ready Mix Concrete, even if it is manufactured at the site of construction, is chargeable to excise duty @ 13% under sub-heading No. 3824.....

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....the same from Ready Mix plant to such site of third parties on consumers as the case may be. 7.Though there is some inconsistency in para-4 of the Notification issued by the Board, since the learned Standing Counsel for the respondents had clarified that Ready Mix Concrete is exempted only if it is manufactured at site by the promoter or builder for use as the case may be for its own constructi....