Sand Lime Bricks Is Type Of Fly Ash Bricks Eligible For Excise Exemption; CESTAT Quashes Excise Duty Demand Of Rs 26 Crores

The CESTAT has held that sand lime bricks, classified as fly ash bricks, are eligible for excise exemption, quashing a demand of Rs 26 crores. The tribunal examined the technical specifications and relevant notifications, concluding that the bricks qualified under the exemption framework. This judgment provides clarity to manufacturers on excise applicability for innovative building materials and sets a precedent for future cases involving classification disputes under customs and excise law.