M/S CONTINENTAL FOUNDATION JT.VENTURE vs COMMNR. OF CENTRAL EXCISE, CHANDIGARH

The Supreme Court ruled that the Ready Mix Concrete (RMC) produced by 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 held that the appellants' characterization of RMC as mixed concrete to evade duty was incorrect, affirming the Commissioner of Central Excise's show cause notice. The judgment clarified the manufacturing process of RMC and its duty implications, leading to the dismissal of the appeals.