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2015 (9) TMI 1029

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..... ated Cement Co. Ltd. v. Commissioner of Central Excise, Mumbai' by its decision dated 17.11.2000 reported in [2000 (11) TMI 970 - CEGAT, MUMBAI]. We, further, find that the aforesaid view of the CESTAT was affirmed by this Court holding that the classification of ready mix concrete was under Chapter Heading 68 for the period prior to 01.03.1997. After the affirmation of the view of the CESTAT by t .....

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..... For the Respondent : Mr. V. Lakshmikumaran, Adv., Mr. M. P. Devanath, Adv., Ms. L. Charanaya, Adv., Mr. R. Ramchandran, Adv., Mr. Aditya Bhattacharya, Adv., Mr. Hemant Bajaj, Adv., Mr. Anandh K., Adv. ORDER The issue involved in the present case is whether the product manufactured out of stone aggregates, cement, water, sand is 'dry mixture' or 'ready mix concrete' and .....

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..... d Customs, New Delhi, issued Circular No. 601/38/2001-CX dated 20.11.2001 affirming the aforesaid classification of this product. We fail to understand as to what was the necessity in preferring the present appeal which was filed in the year 2006, i.e., much after the clarification issued by the even the Central Board of Excise and Customs, New Delhi. It was, thus, a total mindless exercise on .....

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