2005 (2) TMI 183

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.... [Order per : P.S. Bajaj, Member (J)]. - In the above captioned appeals, the issue involved is common and as such, are being disposed of by this common order. The controversy in these appeals relates to the classification of Acid Resistant Clay bricks manufactured by the respondents. The learned Commissioner (Appeals) had classified these goods under Chapter Heading 6901 for the period prior to 14....

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....rve to be set aside and the orders in original which are in favour of the Revenue, deserve to be restored. 3. On the other hand, the learned Counsel has reiterated the correctness of the impugned order and referred to the various reports of the Chemical Examiner who conducted the test of the bricks in question and also the end-use of the same, for substantiating the impugned order. 4. We hav....

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....eals), as we find from the record had produced (i) certificate of Central Glass and Ceramic Research Institute Khurja giving analysis of samples of both unfired and finally manufactured Acid Resistant Clay bricks, (ii) CGCRI's Test certificates dated 29-10-1998, 10-11-1998, 13-11-1998, 5-3-2001 and 7-3-2001/ 23-3-2001 in respect of various types of clay bricks. They had also submitted report dated....

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....rials used, i.e. siliceous earths, alumina, etc. and the end- use, the Commissioner (Appeals) has rightly/correctly arrived at the conclusion that the acid resistant clay bricks produced by the respondents could not be classified as fire clay bricks under Chapter heading 6902 of the CETA. This conclusion also finds corroboration from the comparative study of this chapter heading and the correspond....