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TMI Blog2009 (6) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned issue stands settled by tribunal in the case of CCE, Thane-II v. Conwood Pre-fab Ltd. & Super Tiles & Marbles Pvt. Ltd. [2010 - TMI - 35128 - CESTAT, MUMBAI] - Held that the assessees are entitled to the benefit of concessional rate of duty under the relevant Notifications as rightly held by the lower appellate authority - E/804-805/2007-MAS - 774-775/2009 - Dated:- 15-6-2009 - Ms. Jyoti Balasundaram, Vice-President and Shri P. Karthikeyan, Member (T) Shri N. Viswanathan, Advocate, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - Both appeals involved common issues and hence heard together and disposed of by this common order. 2. Brief facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ause notices was dropped by Order-in-Appeal No. 4/2006 dated 27-2-2006. The Revenue preferred appeals before the Commissioner (Appeals) who by the Order-in-Appeal Nos. 39 and 40/07 dated 31-8-07 upheld the contention of the Revenue that the paver blocks manufactured and cleared by the respondents were not eligible to the benefit of concessional rate of duty under Notification No. 10/2003 and confirmed duty demand raised in the Show Cause Notices and also imposed a penalty of Rs. 5 lakhs in the orders adjudicating SCN dt. 1-4-2004 and 1-2-2005 and penalty of Rs. 4,50,000/- in the order adjudicating Show Cause Notice dated 16-11-05. Hence the appeals filed by the assessees. 3. We have heard both sides. We find that the issue in dispute in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrol and cannot be used as an aid in classification of goods as held by the apex Court in the case of Indian Aluminium Cables Ltd. (supra). We also observe that the Hon'ble Supreme Court in the case of Wood Craft Products Limited (supra) held that Explanatory Notes to HSN should be preferred to ISI Glossary in the matter of classification of excisable goods under the Central Excise Tariff Act unless different intention was indicated in the Tariff itself. We have not come across any reference to IS specification under heading 6810 or in any Chapter Note or Section Note relating thereto. On the above point, the learned counsel has also usefully cited the decision of the Tribunal in the case of Wipro Limited, Indore Wire Co. Ltd. (supra) etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance. According to the assessees, the common people understand these goods to be blocks used for building activity. On the contrary, it is the argument of the appellant that 'building blocks' are blocks used in a building as vertical structure. This view of the Revenue reverberated in Court by the learned JCDR does not appear to be in keeping with how the common populace understand similar expressions such as building materials, sewing machine, cooking gas, cutting board, drinking water and the like. It cannot be in dispute that a sewing machine is a machine used for sewing, that cooking gas is a gas used for cooking, that cutting board is a board used for cutting, that drinking water is water used for drinking. Building materials (cement, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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