TaxTMI 
TaxTMI 
2026 (5) TMI 961
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....trade as "AAC Bricks" and is functionally deployed in the same manner as traditional building bricks, namely, for construction of walls, partitions and masonry works. 3. The Applicant has, therefore, sought an Advance Ruling on the following question of law: - (1) Whether the correct classification of goods being supplied by the applicant will be covered under heading Tariff 69041000 which specifically covers building bricks? 4. The Applicant's Interpretation of law is as under: - (a) The issue that arises for determination is the correct classification of the applicant's product under the HSN which governs classification under the Goods and Service Tax Regime. Presently, the applicant, out of abundant caution, has been classifying the said AAC bricks under Heading 6810 which pertains to "Articles of cement, concrete or artificial stone. However, the applicant is of the view that the correct and appropriate classification is under Heading 69041000, which specifically covers "Building Bricks" as is clarified by the recent Notification dated 17.09.2025. (b) Central Government, on the recommendations of the GST Council, has vide Notification No. 14/202....
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....onstruction and replacing burnt clay bricks. Government bodies such as Gujarat Housing Board, Gujarat Police Housing Corporation Limited and Ahmedabad Municipal Corporation for the Pradhan Mantri Aavas Yojana are using AAC bricks for the masonry work in the construction and replacing burnt clay bricks. (f) Moreover, BIS IS 2185 (Part 3), 1984 recognises AAC Block as masonry unit for wall construction and it substantiates the contention that AAC Blocks are masonry units used for construction of building and are to be classified as building bricks. (g) The jurisprudence on classification has consistently held that in the event of competing tariff entries, the one which provides a more specific description must prevail over a general entry, in line with the maxim specialia generalibus derogant, as laid down in CCE vs. Simplex Mills Co.Ltd. (2005) 181 ELT 345 (SC) and reaffirmed in several other decisions. Heading 6810 is a general residual entry covering articles of cement, concrete, or artificial stone, whereas Heading 69041000 is a specific entry that squarely covers 'building bricks' and once the product in question is understood in trade and commerce as a buildin....
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.... the correct classification in light of the composition of the AAC bricks and the end use thereof would be as 'Building Bricks' and therefore is classifiable under tariff item 69041000 applying the doctrine of ejusdem generis and 'lex specialis derogate legi generali.' (j) AAC bricks possess distinct environmental advantages over conventional kiln-fired clay bricks as their production utilises fly ash and other industrial by-products, thereby conserving natural topsoil and reducing environmental degradation caused by brick kilns. The manufacturing process is energy-efficient and results in significantly lower emissions of carbon dioxide which have made AAC bricks the preferred eco-friendly alternative in modern construction though their essential characters and end use remain the same as that of building bricks. (k) In light of the foregoing, and applying the principles of classification set out in the General Rules of Interpretation as well as the binding judicial precedents emphasising the trade parlance test and the intended use test, the applicant has requested that Autoclaved Aerated Concrete (AAC) Bricks manufactured and supplied by them merits classificatio....
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....eramic character, thereby warranting FOR classification under Chapter 69 of the first schedule to the Customs Tariff Act, 1975. As per the Chemical Analysis Report, the predominant constituents of the subject goods are: (a) Silica (SiO2) - 58.15%. (b) Alumina (A1203). (c) Calcium Oxide (CaO). (d) Other organic oxides. The aforesaid constituents are universally recognised in material science and tariff jurisprudence as classic and foundational raw materials employed in the manufacture of ceramic articles and that Silica and alumina, in particular, form the essential backbone of ceramic matrices, while calcium oxide and other inorganic oxides participate in mineralogical transformations during thermal processing. (iv) Chapter Note 1 to Chapter 69 contemplates ceramic products as those obtained by firing inorganic, non-metallic materials which have been prepared and shaped. The dominant presence of siliceous and aluminous compounds in the subject goods squarely brings them within the scope of the materials envisaged under the said Chapter Note of Chapter 69. The subject goods are entirely devoid of any organic binders, any polymeri....
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....r Chapter Note 1 to Chapter 69. B. Slurry Preparation and Homogeneous Mixing-Ceramic Analogy: The next stage involves slurry preparation and uniform dispersion of mineral particles in water and includes: a. Preparation of a water-based slurry. b. Homogeneous mixing of finely ground mineral constituents. c. Controlled addition of aluminium powder for pore generation. In ceramic technology, similar slurry-based systems commonly referred to as "slip processing" are employed to ensure uniformity, controlled porosity and structural homogeneity and the process adopted in AAC manufacturing is directly analogous to such ceramic slip processing techniques. Thus, even at the formative stage, the process aligns with established ceramic methodologies. C. Shaping and Green Body Formation: After casting, the slurry undergoes expansion and partial setting, resulting in a semi-rigid mass which is subsequently cut into required dimensions. At this stage: (a) the material attains dimensional stability, (b) it possesses low mechanical strength and (c) its structural integrity is provisional and dependent upon subsequent ....
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....tions before the Advance Ruling authorities as under: a. Whether AAC Brick/ Blocks manufactured by the applicant, having predominantly siliceous inorganic composition satisfy the requirements of Chapter 69 as per the applicable Chapter Note and are liable of classification under 6904? b. Whether, once the goods are established as ceramic building units, the specific entry under Tariff Item 69041000 (Building Bricks) would prevail over the general entry under Heading 6810? c. Whether, applying Rule 3(a) of the General Rules for Interpretation, the specific heading 6904 should be preferred over the general heading 6810? d. Whether the goods being manufactured and supplied by the applicant are correctly classifiable under Tariff Item 69041000 as "Building Bricks"? Discussion and findings 8. At the outset, we would like to state that the provisions of both the CGST Act and the GGST Act are the same, except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the GGST Act. 9. We have considered the submission....
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....ents for building or civil engineering. Artificial stone is an imitation of natural stone obtained by agglomerating pieces of natural stone or crushed or powdered natural stone (limestone, marble, granite, porphyry, serpentine, etc.) with lime or cement or other binders (e.g., plastics). Articles of artificial stone include those of "terrazzo", "granito", etc. This heading also covers articles of slag cement. The heading includes, inter alia, blocks, bricks, tiles; ceiling or wall mesh or lath (consisting of a wire framework combined with a predominating proportion of concrete); flagstones; beams; hollow flooring slabs and other constructional goods; pillars, posts, boundary stones; curbstones; piping; stair treads; railings; baths, sinks, water closet pans (bowls), troughs, vats, reservoirs; fountain basins; tombstones; standards, poles; railway sleepers; hovertrain guidetrack sections; door or window frames; mantelpieces, window sills, door steps; friezes, cornices; vases, flower-pots, architectural or garden ornaments; statues, statuettes, animal figures; ornamental goods. The heading also covers bricks, tiles, and other sandlime articles made....
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.... the construction of buildings). Bricks are usually relatively porous (common pottery), but some are more or less vitrified (stoneware or engineering bricks) and are then used in constructional work calling for great mechanical strength or resistance to acids (e.g., in chemical plant). The heading includes : (1) Ordinary solid bricks of rectangular shape, with flat or indented surfaces. (2) Curved bricks, sometimes perforated, for industrial chimney-stacks. (3) Hollow bricks, perforated bricks; long hollow flooring blocks and constructional slabs used particularly for flooring, ceilings, etc., in combination with structural steelwork, and support or filler tiles (i.e., ceramic fittings designed to support the blocks while encasing the girders). (4) Facing bricks (e.g., for facing houses or walls, the surrounds of doors or windows, including special bricks for column capitals, borders, friezes or other architectural decoration). So-called "double" bricks specially perforated lengthwise, ready for splitting before use, remain in this heading provided that they retain the character of building bricks after separation. ....
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.... (ij) articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings); (k) articles of Chapter 95 (for example, toys, games and sports requisites); (l) articles of heading 9606 (for example, buttons) or of heading 9614 (for example, smoking pipes); or (m) articles of Chapter 97 (for example, works of art). 11. In their submission, we find that the applicant has mentioned that the Oxford English dictionary defines 'brick' as a "small rectangular block typically made of fired or sun-dried clay, used in building construction; that the term also extends to similar blocks made of concrete, lime, or other materials; that Cambridge dictionary defines 'brick' as "a rectangular block of hard material used for building walls and houses", that these definitions clearly establish that the word 'Brick' is not confined only to articles made of clay, but extends to blocks manufactured out of other substances such as cement, lime, fly ash, or siliceous materials, so long as the article is of the shape, size and functional character of a brick used in masonry and that the said understanding can also be culled out from the Cir....
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.... "Building Bricks". Thus, we fail to understand how it would be justifiable to classify the product of the applicant under heading 6904 solely on these grounds when specific entry for 'Building Bricks" is available under both the headings 6810 and 6904. Thus, this argument/contention of the applicant does not appear justifiable and fails to support their cause. Subsequently, the aforementioned judgements referred to by them are also not applicable in this case. 12. The applicant in their additional submission have submitted that as per Note 1 to Chapter 69, this Chapter applies to ceramic products which have been fired after shaping, that ceramic articles are obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously and raw materials may include clays, siliceous materials (including fused silica), oxides, carbides, nitrides, graphite or other carbon etc., that Test report of their sample issued by Divine Metallurgical Services Pvt. Ltd. vide Test Certificate No. DMSPL-26-010698-0 (AAC Blocks) categorises the product as "Ceramic", that the intrinsic composition of the subject goods i.e. Autoclaved Aerated Concrete (AAC) Bricks/Blocks-clea....
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.... treatment such as firing or heat treatment to develop final structural properties. (d) Thermal Processing: The shaped AAC units are subjected to high-temperature, high-steam curing for 8-12 hours in a boiler furnace at temperatures ranging from approximately 800 degrees centigrade to 1500 degrees centigrade to generate steam during which free lime and silica chemically react, crystalline calcium silicate hydrate phases are formed, permanent mineralogical transformation takes place and final mechanical strength and structural integrity of AAC Bricks/Blocks arise exclusively after this thermal treatment. The autoclave curing process, involving high-temperature steam generated from furnace-fired boilers, achieves precisely this objective. (e) Microstructure and Crystalline Phase Development: Post autoclaving, the AAC product exhibits a crystalline calcium silicate framework, interlocked crystal morphology, engineered and stable porosity and permanent inorganic bonding finally resulting in a heat-transformed crystalline inorganic body. 13.1 The applicant has also submitted that the manufacturing process of the subject goods independently and conclusively establish....
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....mperatures ranging from approximately 8000C to over 15000C to generate steam during which free lime and silica chemically react, crystalline calcium silicate hydrate phases are formed, permanent mineralogical transformation takes place and final mechanical strength and structural integrity of AAC Bricks/Blocks arise exclusively after this thermal treatment. The autoclave curing process, involving high-temperature steam generated from furnace-fired boilers, achieves precisely this objective. Relevant portions of HSN Notes of heading 6904: The said heading covers non-refractory ceramic bricks (i.e., bricks unable to with stand temperatures of 1500 degrees C or higher) of the kinds commonly used for building walls, houses, industrial chimney-stacks, etc. Such bricks remain in the heading even if they can also be used for other purposes (e.g., vitrified bricks which can be used for paving or bridge piling, as well as for the construction of buildings). Bricks which are more or less vitrified (stoneware or engineering bricks) are used in constructional work calling for great mechanical strength or resistance to acids (e.g., in chemical plant). All these bricks, especially th....
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....ecializing in the production of Autoclaved Aerated Concrete (AAC) block and panel machinery) and as per Magicrete Building solutions (a reputed Indian company involved in the manufacture of AAC Bricks) the AAC bricks are subjected to a temperature of 180-220 degrees centigrade only in the autoclave with the pressure reaching upto 12 bars and the AAC blocks are subjected to this condition for period of 8-12 hours depending on the specific recipe and desired properties. Further, since the chapter notes of Chapter 69 itself states that articles heated at temperatures less than 800 degrees centigrade are not considered to be fired and are excluded from Chapter 69, the subject goods i.e. 'AAC Bricks/Blocks' would be automatically excluded from Chapter 69 based on the chapter notes itself. Thus, the manufacturing process of the AAC bricks/Blocks read with the relevant portions of HSN notes of headings 6810 and 6904 and relevant notes of Chapter 69 leads to the conclusion that the subject goods i.e. AAC Bricks are excluded from Chapter 69 and correctly classifiable under heading 6810 of the Customs Tariff Act, 1975. We, therefore, find and conclude that the subject goods 'AAC Bricks' are ....