9911796707
TMI Blog2013 (9) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... by the appellant. Whereas the appellants have claimed the classification of the same under heading 3824.20, the Revenue's contention is that same is classifiable under heading 3824.90. For better appreciation, we reproduce two contending entries: 3824.20 -Ready mix concrete 3824.90 -Other As is seen from the above, ready mix concrete is classifiable under 3824.20. However, Revenue's contention is that appellant's product is not 'ready mixed concrete' but the same is 'dry mix concrete' which is different from the 'ready mix concrete'. 3. It is seen that undisputed manufacturing process of dry mixed concrete is as under:- "The appellants manufactured it by mixing ordinary Portland cement and either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an set or become harder without being mixed with water and ready mix concrete which is already mixed with water has got very short shelf life whereas the dry mixed concrete, which is cleared by the appellant in plastic bags, has much longer shelf life. Further 'ready mix concrete' is loaded in transit mixer, mounted on truck whereas the appellant has cleared their product in plastic bags. As such, the lower authorities have held that 'dry mix concrete' cannot be held to be 'ready mix concrete' and as such not classifiable under heading 3824.20. 5. We find that as per ISI specifications No. 4926/1976, 'ready mix concrete' is delivered at site or into the purchasers vehicle in a plastic condition and requiring no further treatment before bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai III [2004 (174) ELT 29 (Tri-Mum)] wherein while dealing with the issue as to whether the assessee's product in that case was dry mixed or ready mixer cement, the Tribunal observed as under:- "............The absence of water however is dealt with and met by relying upon Interpretation Rule 2(a) to confirm the demands. The findings arrived, ignore and do not consider the literature given in the McGraw Hill Dictionary of Scientific and Technical Terms, Merriam Webster's Collegiate Dictionary (Tenth Edition), which all go to indicate the presence of water to be causing and giving the essential character to concrete. Merely because an hydrous Mixture of cement, sand and stone agglomerates is arrived meeting specification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is seen from the above, Tribunal observed that 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'. As such, though that 'dry mix concrete' was removed in transit mixture vehicle but the Tribunal accepted the assessee's contention that on account of non-addition of water, it cannot be held to be 'ready mix concrete. In the present case even the 'dry mix concrete' is not being removed in specifically designed transit vehicle b ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
