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TMI Blog2018 (3) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... of concessional rate of duty under the relevant Notifications as rightly held by the lower appellate authority - appeal dismissed - decided against Revenue. - Appeal No. E/45/2011 - Final Order No. 40517 / 2018 - Dated:- 28-2-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri R. Subramanian, AC (AR) for the Appellant Shri R. Ravikumar, Advocate for the Respondent ORDER Per Bench The above appeal is filed by the department against the order passed by the Commissioner (Appeals) who held the classification of impugned goods namely Building Blocks, solid and hollow pavers made of cement/concrete under CTH 68101190 of CETA, 1985. 2. On behalf of the department, ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 5-3-09 [2009 (241) E.L.T. 396 (Tri.-Mum.)] in Appeal Nos. E/1097 and 1158/07 in the case of CCE, Thane-II v. Conwood Pre-fab Ltd. Super Tiles Marbles Pvt. Ltd. the relevant extracts from the Tribunal s decision are reproduced below :- 7. We have given careful consideration to the submissions including the written submissions filed by both sides. It is not in dispute that the paver blocks manufactured and cleared by the respondents during the material period are classifiable as articles of concrete under heading 6810 in the 8 digit system of classification of excisable goods. The issue to be considered is whether the paver blocks could be classified as building blocks under SH 6810 11 90 as claimed by the assessees or they should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was no reference to use of the goods in Tariff entry, its classification under such entry could not be made on the basis of end-use which was absolutely irrelevant. In the case of Perfect Sealing Systems Pvt. Ltd. cited by JCDR, certain goods sold by the assessee to another company and predominantly used by the latter in stationary type of industrial vehicles were classified under Item 68 on the basis of the predominant use of the goods. In that case, the contention of the Revenue that as the same goods could interchangeably be put to vehicular type of applications they were appropriately classifiable under Tariff Item 34A was rejected. Obviously, the classification dispute in that dispute in that case rested on the end-use of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dings etc some can even be subterraneous like water tanks etc. Materials used for constructing all these structures are known as building materials in common parlance. When the common man understands a sewing machine to be a machine used for sewing, cooking gas to be a gas used for cooking, cutting board to be a board used for cutting, it would be rather unconventional to hold that he does not count building blocks/bricks as materials used for building structures. 9. In the above view of the matter, we hold that the paver blocks in question, used for paving roads, footpaths, parking areas and other open spaces like courtyards of buildings, should be classified as building blocks under SH 6810 11 90, which entry is specific enough to co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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