ORDER 1. This appeal is against the judgment of the Customs, Excise and Service Tax Appellate Tribunal, Southern Regional Bench, Chennai dated 23-9-2004. The appellants manufacture paving blocks. They claim benefit of f certain notifications. Therefore, show-cause notice dated 11-10-1999 was issued to them alleging that they were not entitled to the benefit of the notification for the period 1994-95 to 1997 and that after that period they were classifiable under Tariff Item 6807.90 instead of 6807.20 as classified by them. Subsequently, the show-cause notices dated 4-11-1999 and 20-11-2000 were also issued to them. 2. After adjudication the matter went to the Tribunal. The Tribunal has held in favour of the appellants that the extended period of limitation was not available. The Department has not come in appeal against that finding. Therefore, the dispute regarding show-cause notice dated 11-10-1999 no longer survives. 3. The question still remains in respect of the two show-cause notices h dated 4-11-1999 and 20-11-2000. The question is whether the product is classifiable under Tariff Item 6807.20 or 6807.90. The two tariff items read as follows: "Heading No. Sub- Heading No. Description of goodsRate of duty 68.07Goods, 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; all other articles of stone, plaster, cement, asbestos, mica or of similar materials, not elsewhere specified or included 6807.10- Good, in which more than 25% by weight of red mud, press mud, or more of these materials, have been usedNil 6807.20- Blocks, slabs, concrete beams and stairs of a kind used in prefabricated buildings of Heading 94.06 6807.90- other16%” 4. The Commissioner as well as the Tribunal have both held that no evidence has been led by the party to show that blocks manufactured by them or that the kind of blocks manufactured by them are used in a prefabricated building. Nothing could be shown to us that these findings are incorrect. Reference was made by Mr A.K. Ganguli, learned Senior Counsel appearing on behalf of the appellants, upon a lot of material which deals with what is a prefabricated building and what are prefabricated blocks. But nothing could be shown to us to indicate that blocks of the kind manufactured by the appellants are used in prefabricated building. Reference was made by Mr A.K. Ganguli, learned Senior Counsel appearing on behalf of the appellants, upon a lot of material which deals with what is a prefabricated building and what are prefabricated blocks. But nothing could be shown to us to indicate that blocks of the kind manufactured by the appellants are used in prefabricated building. As there is no material on record it is clear that the blocks manufactured by the appellants cannot fall under Tariff Item 6807.20. They must necessarily fall under Tariff Item 6807.90.