2007 (4) TMI 272

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.... the concrete mix as against read mix concrete. 2. The facts of the case are that the assessee has been executing the project of construction of Dam known as Ranjit Sagar Dam. It prepared concrete mix at site and used the same in the construction of the Dam. The revenue raised the demand for payment of duty by alleging that the concrete mix used by the appellant would be covered under the tariff sub heading No. 3824.20. The adjudicating authority placing reliance on the circular of the Board classified the concrete mix under sub heading 3824.20 and raised the demand for the period 1-3-1997 to 1-6-1998. The adjudicating authority also imposed penalty and interest. Referring to the Notification No. 4/97-C.E., the Tribunal observed as under....

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.... at column No. 2 at serial No. 51 says only "38" i.e. it refers to only Chapter No. The said entry does not refer to any heading No. or sub heading No. To our mind the Central Government had every intention to exempt all kinds of  "concrete Mix " from payment of duty, which is very evident from the fact that, the said notification in respect or many items indicates heading No. and sub heading Nos. specifically. If the law makers did not intend to exempt  "Ready Mix concrete" falling under Chapter Sub-heading  "3824.20/3824.90" they would have categorically said so, by indicating in the serial No. 51 only the specific heading Nos. which are eligible for exemption. Since, the notification intends to cover all the "Concrete Mix ....