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TMI Blog2015 (9) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... tedly the weight of the fly ash used in the form of pond ash is 50% and admittedly, the pond ash contains moisture and, the total weight of the ash being used in the manufacture of bricks would be much less than 50% and as such, it cannot be said that the fly ash is the pre-dominant constituent. - Partial stay granted. - Excise Stay Application No. 54808 of 2014 in Appeal No. 54187 of 2014 , Excise Stay Application No. 55178 of 2014 in Appeal No. 54520 of 2014 - Stay Order Nos. 52098-52099/2015 - Dated:- 8-6-2015 - Rakesh Kumar, Member (T) And Sulekha Beevi CS, Member (J),JJ. For the Petitioner : Shri K K Anand, Adv For the Respondent : Shri Pramod Kumar, AR (Jt CDP) ORDER Per Rakesh Kumar:- The appellant in their manufacturing unit located at DVB Ash Pond, adjacent to Nagla Manchi CNG Station, Opp. Indraprastha Park, Gate No. 4, Ring Road, New Delhi manufacture bricks by using sand, lime and ash. The ash used is in form of wet pond ash taken from the Thermal Power Plant. Earlier, the appellant's unit was located at Behrod in Rajasthan, where they were manufacturing the sand lime bricks by using sand and lime. Such bricks are also known as calcium sili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the requirement of pre-deposit for hearing of the appeals, made the following submission:- (i) On shifting the factory from Behrod to the present location in Delhi, the appellant, in view of the notification of the Ministry of Environment were under obligation to use at least 25% of the Fly Ash in the Sand Lime bricks manufactured by them and accordingly they started using 50% by weight of pond ash for manufacture of the bricks. The other raw material for the bricks were 10 to 20% of lime and the remaining quantity of sand. The bricks being manufactured remain Sand Lime bricks, as the fly ash has been used only as a filler. Since the essential character of the goods does not change with the use of fly ash, the goods would remain classifiable under heading 6810, not under heading 6815. (ii) The appellant's stand from the very beginning has been that they have been using pond ash which is in wet form and contained about 15% moisture. Therefore, the weight of dry fly ash would be only 35% and not 50% and, hence, fly ash cannot be said to be the pre-dominant constituent. For this reason also, the bricks, in question, cannot be treated as fly ash bricks covered by heading 6815 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the goods were being sold mentioned the goods as sand lime fly ash bricks . (iii) It is the fly ash which gives the essential character to the goods, in question, as fly ash is the pre-dominant constituent. (iv) Just because the ISI specification for sand lime bricks permits the use of fly ash, the bricks, in question, cannot be treated as sand lime bricks covered by heading 6810, as the classification of a product is governed by the tariff entry and not on the basis of how the product is described in ISI specification. (v) Fly ash bricks are specifically covered by heading 6815. The goods, in question in which the fly ash is the pre-dominant constituent, would, therefore, be more specifically covered by heading 6815 as according to the Rules for interpretation of the tariff heading with specific description with prevail description over the heading with general description. 4.1 With regard to limitation, he pleaded that the appellant have suppressed the relevant facts, from the Department and, hence, the longer limitation period of 5 years has been correctly imposed and penalty under Section 11AC has been correctly imposed. 4.2 Shri Pramod Kumar, Jt CDR, therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly ash and lime is first pre-mixed and thereafter, is further mixed in the reactor and thereafter the mixture is converted into bricks of the required size which are put into autoclave. From ISI Standard IS 4139-1989 for sand lime bricks, it is seen that these bricks, also called calcium silicate bricks, they derive their strength from formation of calcium silicate hydrates in crystallized form by the reaction of hydrated lime with active siliceous material and the materials such as ground sand containing mostly quartz, crystallize form of silicate react slowly and require prolonged autoclaving at elevated temperature and pressure of steam. These sand lime bricks are supposed to have certain physical characteristics as mentioned in para 7.1 and 7.2 of the ISI Standard. The fly ash bricks on the other hand are covered by ISI Standard IS 12894 -2002 pertaining to pulverized fuel ash lime bricks. As per the 'forward to IS : 12894 - 2002, pulverized fuel ash lime bricks are obtained from the materials consisting of pulverized fuel in major quantity, lime and an accelerator acting as a catalyst, and pulverized fuel ash lime bricks are generally manufactured by inter-grinding or blen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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