Regarding Central Excise Classification of Ready Mix Concrete
No. 601 dated 20th November 2001
am directed to refer to Board�s Circular No. 237/71/96-CX dated 12.8.96 and
315/31/97-CX dated 23.5.1997 issued from F.No. 126/1/96-CX.3 wherein it has been
held that Ready Mix Concrete (RMC) falls under heading 38.23.
The matter has been re-examined on dismissal of department�s appeal in
the case of CCE, Mumbai IV Vs. M/s Associated Cement Co. wherein CEGAT in Order
No. C-II/3333-34 dated 17.11.2000 has held that proviso to Section 11A cannot be
invoked and the goods RMC are more appropriately classifiable under heading
In view of the CEGAT decision holding the classification of Ready Mix
Concrete under Chapter 68 and it being upheld by the Apex Court, the Ready Mix
Concrete are correctly classifiable under heading 68.07 for the period prior to
1.3.97. Board has accepted the decision affirmed by the Apex Court. The above
said Circulars, therefore, stand modified accordingly.
It may be noted that the Apex Court decision covers the period prior to
1.3.97 only. With affect from 1.3.97 a specific sub-heading 3824.20 has been
inserted to cover Ready Mix Concrete.
The Trade and field formations may please be informed accordingly.
Receipt of the circular may please be acknowledged.