- (1.) This appeal is against the Judgement of the Customs, Excise and Service Tax Appellate Tribunal, Southern Regional Bench, Chennai dated 23.09.2004. The appellants manufacture paving blocks. They claim benefit of certain notifications. Therefore, show-cause notice dated 11.10.1999 was issued to them alleging that they were not entitled to the benefit of the notification for the period 1994-95 to 1997 and that after that period they were classifiable under Tariff Item 6807.90 instead of 6807.20 as classified by them. Subsequently, the show-cause notices dated 4.11.1999 and 20.11.2000 were also issued to them.
(2.) After adjudication the matter went to the Tribunal. The Tribunal has held in favour of the appellants that the extended period of limitation was not available. The Department has not come in appeal against that finding. Therefore, the dispute regarding show-cause notice dated 11.10.1999 no longer survives.
(3.) The question still remains in respect of the two show-cause notices dated 4.11.1999 and 20.11.2000. The question is whether the product is classifiable under Tariff Item 6807.20 or 6807.90. The two tariff items read as follows: "Heading No. Sub-Heading No. Description of goods Rate of duty 68.07 ? Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used; all other articles of stone, plaster, cement, asbestos, mica or of similar materials, not elsewhere specified or included ? ? 6807.10 - Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag or one or more of these materials, have been used Nil ? 6807.20 - Blocks, slabs, concrete beams and stairs of a kind used in prefabricated buildings of Heading 94.06 ? ? 6807.90 - Other 16%";