M/S Continental Foundation Joint ... vs Commissioner Of Central ...

The Supreme Court held that the Ready Mix Concrete (RMC) produced by the construction companies falls under Chapter Heading No. 3824.20 of the Central Excise Tariff Act, 1985, and is subject to central excise duty under the Central Excise Act, 1944. The Court emphasized that the method of manufacture of RMC, as per the Bureau of Indian Standards, confirms its classification as a dutiable product, rejecting the appellants' claim of evasion by labeling it as mixed concrete. The appeals were dismissed, affirming the duty liability on RMC production.