2016 (11) TMI 691

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..... .04 and which are exempt vide Notification No. 05/2006-CE dated 01.03, 2006 as amended - the appellants are manufacturing the bricks for construction purpose which exempted under Notification No.05/2006-CE dated 01.03.2006 - appeal allowed - decided in favor of appellant-assessee. - Appeal No. E/57357/2013 - FINAL ORDER NO. 61382/2016 - Dated:- 16-9-2016 - Mr. Ashok Jindal, Member (Judicial) .....

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..... s known as clay bricks/tiles. The burnt clay products are bricks, roofing tiles, pavers, terrace tile etc. and being used for construction purposes. It was alleged that the appellant is manufacturing ceramic; therefore, a show cause notice was issued to the appellant to demand duty from the appellant by classifying their goods under chapter 69 of the Central Excise Tariff Act, 1985. Aggrieved with .....

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..... cturing process which is reproduced here as under: Clay Kneeing with machine feeding to machine Grinding clay sieving Feeding to mounlding .....

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..... cks with a view securing equitable distribution of bricks to the public at reasonable prices. In the present facts of the case and in the absence of anything contrary, thereto, I hold that the appellants' product are building bricks classifiable under the heading 69.04 and which are exempt vide Notification No. 05/2006-CE dated 01.03, 2006 as amended. the above said order of the Commissio .....

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