Ready Mix Concrete is an excisable product classifiable under sub-heading 3824.20 whereas "Concrete Mix" manufactured at the site of construction for use in construction at such site, is fully exempt vide notification no.4/97-CE dt.1.3.97(Sl.NO.51)

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tment of Revenue Central Board of Excise & Customs, New Delhi Subject: Board's Circular No. 315/31/97-CX dated 23.5.97-Classification of "Ready Mix Concrete" - Reg. Attention is invited to Board's Circular No. 315/31/97-CX dt. 23.5.97 regarding classification of Ready Mix Concrete. It has been brought to the notice of the Board that in some cases concrete mix manufactured at the site of constr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... es, sand, cement and water is mixed in a mixer. The shelf life of the mixture so obtained is increased by addition of chemicals. This mix is loaded on a transit mixer mounted on truck chassis which is transported to the site of the customers and the same is discharged at site for use in further construction of building etc. 3. The qualities of Ready Mix concrete, are some what different to site .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... te classified under sub-heading 3824.20 has been reduced to 8%. 5. A doubt has been raised as to whether concrete mix manufactured at site using large mechanical devices is a form of ready mix concrete. 6. The matter has been examined and concrete mix implies the conventional method of cohcrete production conforming to the ISI Standard 456-1978, which is produced and used at the site of constr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X