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Product 'Ready Mix (Dry Mix) classifiable as non-refractory surfacing preparation after March 1, 2005

July 9, 2018[2018] 94 349 (Chennai - CESTAT)

GST/Excise & Customs: Where assessee was engaged in manufacture of Ready Mix (Dry Mix) under brand name 'Roofit mix' and ingredients of said products were graded river sand, portland cement, white cement and lime stone powder in specific proportions along with some additions for water retention and crack free nature, impugned product was classifiable under Heading No. 3214 00 prior to 1-3-2005 and under Heading No. 3214 90 10 thereafter

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