2005 (2) TMI 183 - AT - Central Excise

Summary

Issues involved: Classification of Acid Resistant Clay bricks under Chapter Heading 6901 or 6902 for duty exemption.

Summary:
The Appellate Tribunal CESTAT, New Delhi, addressed the issue of classifying Acid Resistant Clay bricks manufactured by the respondents under Chapter Heading 6901 or 6902 for duty exemption. The Revenue contested the classification done by the Commissioner (Appeals), arguing that the bricks should be classified under Chapter sub-heading 6902.90 as fire clay bricks. The Tribunal considered reports from various laboratories and the end-use of the bricks to determine the correct classification. The Commissioner (Appeals) had correctly classified the bricks under Chapter Heading 6901, and the Tribunal affirmed this decision based on the evidence provided by the respondents. The Tribunal noted that the acid resistant clay bricks could not be classified as fire clay bricks under Chapter heading 6902 of the Central Excise Tariff Act (CETA). The Tribunal found no evidence to contradict the reports and certificates submitted by the respondents, supporting the classification under Chapter Heading 6901. The Tribunal concluded that the impugned orders of the Commissioner (Appeals) were valid, and the appeals of the Revenue were dismissed.