2005 (4) TMI 176

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....bramiam, learned Advocates appeared for the appellants and Shri L. Narasimha Murthy, learned SDR appeared for the Revenue. 3.The learned Advocate took us through the relevant entries in Central Excise Tariff Act, 1985. Till 1-3-97, there was no entry for 'Ready Mix Concrete' in the Tariff. Only with effect from 1-3-97, the entry for 'Ready Mix Concrete' was introduced in the Tariff as C.H. 3823. The appellants have their factory at Bhogasamudram where they are alleged to have manufactured 'Ready Mix Concrete'. The case of the Revenue is that the goods manufactured in the factory is RMC which is liable to pay duty. The learned Advocate contended that what was manufactured is not RMC but 'Concrete Mix'. He urged that the RMC is normally de....

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....rein it was held that the product manufactured by the appellants should be regarded as 'Ready Mix Concrete' (RMC) being manufactured by advanced and sophisticated process confirming to method of production prescribed for RMC. The learned SDR urged that it is the method of production which is an important factor for deciding whether the item is 'Concrete Mix' or otherwise. 5.We have gone through the records of the case carefully. The Adjudicating authority has elaborated in depth about the process of manufacture of RMC in the impugned order. He has also discussed the manufacturing facility in the factory of the appellants at Bhogasamudram. An extract of the Para 33 of the impugned order is given below :- Thus it is clear beyond doubt t....