Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag are used – exempted twice? · TIOL-DDT 830

Goods, in which more than 25% by weight of red mud, press mud or blast furnace slag are used – exempted twice?

By Vijay Kumar

Have a look at sl. No. 58 of Notification No. 3/2005 – C.E dated 24.02.2005,

58.

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

And now have a look at Sl. No. 10 of Notification No. 5/.2006 –C.E dated 1.3.2006

(except 6804, 6805, 6811, 6812 and 6813)

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, manufactured at the site of construction for use in construction work at such site

Nil

As per the first notification, all goods under chapter 68 in which 25% of red mud is used is unconditionally exempted, while the second notification exempts certain goods falling under chapter 68 using 25% of mud used at the construction.

Now those goods which are not exempted under the second notification will any way be exempted by the first notification. Then what is the need for the second notification?

You must have heard the story of the great scientist who made two holes in his room, one for the big cat and the other for the small cat, never realising that the small cat also could pass through the big hole.