9911796707
TMI Blog2013 (9) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... the dry mix of cement stones and sand though cleared in mixture trucks to the site, cannot be held to be 'ready mix concrete' inasmuch as there was no plastic condition, or setting and hardening quality on account of any addition of water. As such, the Tribunal accepted the assessee's contention in that case that 'dry mix cement' cannot be held to be 'ready mix cement' – Goods to fall under 3824.90 -'dry mix concrete' and not under 3824.20 -Ready mix concrete. - E /159 of 2005-EX[DB] - ORDER NO.FO/56242/2013-EX(BR) - Dated:- 12-4-2013 - Archana Wadhwa And Rakesh Kumar, JJ. For the Appellant : Shri Hrishikesh, Adv. For the Respondent : Shri Sanjay Jain, DR. PER : Archana Wadhwa After hearing both sides, duly represented by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods were also got tested by the Chemical Examiner who opined the same to be as under:- "the sample was grey coloured coarse, guilty powder composed of oxides, silicate of iron, aluminum calcium, magnesium etc. with small amount of sulphate (characteristics of cement) along with sand and had setting property." 4. The lower authorities, from the above manufacturing process as also based upon the Chemical Examiner's report held that appellants product does not contain stone aggregates and water. The report reveals that there is gitty powder but no stone aggregates. As per ISI specification the mixture can be held to be 'ready mix concrete' only when the same is ready to be used without any further process. Inasmuch the appellants pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tirely in the truck-mixer either during the journey or arrived at the site of delivery. As such, the said specification make it very clear that 'ready mix concrete' does not require any further treatment and the agitation, which is defined as a process of continuing the mixing of concrete at a reduced speed during transportation to prevent segregation in the agitator which is truck mounted equipment designed to agitate concrete during transportation to the site of delivery are the essential requisites of ready mixed concrete. When compared with the appellants final product, it is seen that 'dry mix concrete' is not provided in the specifically designed transit mixture and there is no addition of water. It is saying that clearance of cement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition" can only mean a shape taking condition, a forming condition. A dry mix of cement sand and stones cannot be in plastic condition. Water and other plasticizers give that essential characteristic to Ready Mixer Cement to achieve a 'forming condition'. The goods in dry arid state, being removed in the mixer trucks, are to go to site and are to be mixed with special grade/purity water and plasticizers to bring in 'plastic condition' and setting and hardening, forming, conditional qualities. As removed, in the Trucks, the entity under classification, it does not have 'Plastic condition' or 'setting and hardening capability', therefore it cannot be 'Ready Mix Concrete' as per term defined understood and used in IS 4926-1976. If that be so ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
