2005 (7) TMI 450

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..... SDR, for the Respondent. [Order per : C.N.B. Nair, Member, (T)]. -  In the course of construction of a Dam, the appellant prepares concrete mix at site in a plant and use at the site in the dam construction. In the impugned order, the duty demand has been raised on the ground that the concrete mix in question is ready mix concrete which is liable to duty under tariff heading 3824.20. The ap .....

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..... produced before us would appear to suggest that there is no difference between concrete mix and ready mix concrete. After all, concrete mix for construction is the same irrespective of method of preparation. In this view of the matter, we are not able to agree with the decision in the case of Continental Foundation Joint Venture v. C.C.E., Chandigarh. That decision would appear to require reconsid .....

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