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TMI Blog2006 (1) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... the said notification in respect of many items indicates heading No. and sub-heading Nos. specifically. If the law makers did not intend to exempt Ready Mix Concrete falling under Chapter Sub-heading No. 3824.20/3824.90 they would have categorically said so, by indicating in the serial No. 51 only the specific heading Nos. which are eligible for exemption. Since, the notification intends to cover all the Concrete Mix manufactured at the site of construction for the use in construction work at such site , it would also cover the Ready Mix Concrete in its ambit of exemption. As we have held, above that the entry at serial No. 51 of notification No. 4/97, exempts all Concrete Mixes which fall under Chapter 38, and as it is not disputed that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eparation. In this view of the matter, we are not able to agree with the decision in the case of Continental Foundation Joint Venture v. CCE, Chandigarh. That decision would appear to require re-consideration by a Larger Bench. Registry is, therefore, directed to place the file before the Hon ble President for the constitution of a Larger Bench. 2. In this case the appellant was executing a project of construction of a Dam known as Ranjit Sagar Dam . The appellants in the course of construction of Dam, prepared concrete mix at site and used the same in the Dam construction. The Revenue demanded duty on the said concrete mix on the ground that the said concrete mix would be covered under the Tariff Sub-heading No. 3824.90 of Central Excise T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the earlier Standards IS 456:2000 for quality of ingredients. It was urged that there is no difference between plain reinforced concrete and Ready Mixed Concrete . It was also contended that the benefit of the exemption Notification No. 4/97 is available to the appellants as the concrete mix is manufactured by the appellants at the site of construction of a Dam. Intervening. 5. We have considered the submissions made by both sides and perused records. 6. In the case of Continental Foundation Joint Venture case (supra) the Tribunal after noting the process of manufacture of Ready Mix Concrete and Concrete Mix at Para No. 14 came to the following conclusion :- Thus, on carefully taking into consideration the manufacturing process adopted by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xempt Ready Mix Concrete. 7. The exemption granted under Serial No. 51 of Notification No. 4/97 during the relevant period stood as under : Sl. No. Chapter or Heading /Sub-heading No. Description of goods Rate 51. 38 Concrete mix manufactured at the site of construction for use in construction work at such site Nil 8. During the relevant period i.e. from 1-3-97 to 1-6-98 the Chapter Heading Nos. were as under :- 1996-97 38.22 3823.00 Prepared binders for foundry moulds or 20% cores; chemical products and preparations of the chemicals or allied industries (including those consisting mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... site , should not be given a narrow meaning as to include only Concrete Mix and exclude from its ambit Ready Mix Concrete manufactured at site. It was the contention of learned D.R. that in this case also the concrete mix is not manufactured at Dam site, but away from the site and transported hence would not be eligible for exemption as it would become Ready Mix Concrete . It is a known fact that the sites of dams are at places surrounded by the hills and there may not be any place near the Dam Site to erect a concrete mixing plant. The concrete mixing plant, by necessity has to be located at place within the vicinity of the Dam Site, which may depend upon the contours of the area where the Dam is being constructed. This itself would not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra 6 which reads as under :- At the hearing the learned Additional Central Government Standing Counsel specifically took a stand that Ready Mix Concrete is not leviable even if it is manufactured at the site of construction, but it is leviable only if such Ready Mix Concrete, which is manufactured in a place other than the place of construction for the one's own purpose or for its use somewhere else or by sale and by transportation of the same from Ready Mix Plant to such site of third parties or consumers as the case may be. After recording the views of the Central Government Counsel, the Hon ble High Court has disposed off the writ petition as under :- 7. Though there is some inconsistency in Para-4 of the Notification issued by the Board ..... X X X X Extracts X X X X X X X X Extracts X X X X
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