In re Eco Green AAC Products Pvt. Ltd. (GST AAR Gujarat)
In re the applicant, a manufacturer of Autoclaved Aerated Concrete (AAC) bricks/blocks, sought an advance ruling on whether its products were classifiable under Tariff Item 69041000 as “Building Bricks” falling under Chapter 69 relating to ceramic products, instead of Heading 6810 covering articles of cement, concrete, or artificial stone. The applicant stated that AAC bricks/blocks are manufactured using approximately 75% entrained air, 17% siliceous material such as fly ash or sand, 4% cement, and other additives, and are commercially sold and used as substitutes for conventional burnt clay bricks in construction works.
The applicant argued that the expression “brick” should be understood in its common and commercial parlance meaning and not in a narrow technical sense. Reliance was placed on dictionary meanings and judicial precedents to contend that bricks may include products made from materials other than clay, including concrete, lime, fly ash, or siliceous materials, so long as they are used as masonry units. The applicant also relied on BIS standards, government usage of AAC bricks in housing projects, and the principle that a specific tariff entry should prevail over a general one. According to the applicant, Heading 6904 specifically covering “Building Bricks” should prevail over Heading 6810, which was claimed to be a broader residual entry.
