2004 (8) TMI 171

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... per : S.S. Sekhon, Member (T)]. - Heard both sides and considered the matter which is "common in all these appeals i.e. whether a mixture of cement, sand and stone aggregates, to specific parameters and taken to site in special trucks where it is mixed with water and plasticizer would be chargeable to duty as 'Ready Mix Concrete' classifiable under Heading 38.23 prior to 1-3-97 and thereafter und....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 3. Appeal No. E/650/02 covers a demand for the period 1-1-1997 to 5-3-1997, vide show cause notice dated 15-6-1999 which includes a demand on 97/1MT of such goods is now taken up for decision. It is found :- (i) department has issued show cause notices 2 years prior to the present date 15-6-1999, the invocation of the proviso clearance of Section 11A(1) is therefore not called for. Board had....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llied Products Ltd. [2004 (167) E.L.T. 494] Paragraph 10 therefore to conclude that involving the proviso of Section 11A(1) & penalty in the case is not called for. (ii) the lower authorities have concluded that the batching and mixing which was being conducted was completely controlled to arrive at specific parameters of concrete constituents meeting the specific of IS 4926-1976 not for Dry Mi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the essential characteristic of Ready Mix Concrete cannot be upheld. The reliance on Rule 2(a) of Interpretative Rules is not therefore upheld. ISI specification 4926-1976 for the purpose of that Standard define Ready Mix Concrete as :- "Concrete delivered at site or into the purchasers vehicle in a plastic condition and requiring no further treatment before being placed in the position in whic....