JUDGMENT A.M. Shaffique, J. 1. Appeal is filed by a registered dealer under the Kerala Value Added Tax Act, 2003 (hereinafter referred to as 'the Act') challenging an order passed by the respondent under Section 94 of the KVAT Act, clarifying that the rate of tax of concrete cover blocks manufactured by the appellant is taxable at the rate of 12.5% as per Entry 10(3) (a) of SRO No. 82/2006. 2. According to the appellant, Entry 10(3)(a) has no application as the commodity manufactured by the appellant is not pre-fabricated structural components for building or civil engineering as stated in the said Entry. According to the appellant, the product manufactured by them is a concrete cover block or spacer which is used in between the steel rods and the concrete supporting structure to enable concrete mixture to conveniently reach below the steel rods. The appellant relies upon Entry 18 of the III schedule to indicate that the product is cement bricks and therefore only 4% tax is payable. 3. Heard the learned counsel for appellant and the learned Government Pleader appearing on behalf of the respondent. 4. The short question to be considered is whether the cement block manufactured by the appellant is covered by Entry 10 (3) (a)of SRO 82/2006 taxable at the rate of 12.5% or does it come under Entry 18 (5) of the III schedule, attracting only 4% tax. 5. The Department has relied upon Entry 10 (3)(a) on the premise that it is a pre-fabricated structural component for building or civil engineering. On a perusal of the photograph produced at Annexure B and C, it could be seen that this is a small concrete block which is used in between the steel structure and the shutter to enable the steel structure to be few inches above the shutter level so that if different blocks are placed in different places it will maintain a uniform level for the steel to be placed within the concrete slab. Taking into consideration the nature of product it can only be considered as a small scale activity and cannot be categorized as a pre-fabricated structural component for building. In fact, even without this concrete block, the level of the steel can be maintained by other methods, either by placing a stone or piece of wood or some other material that will be embedded in the concrete. 6. In fact, even without this concrete block, the level of the steel can be maintained by other methods, either by placing a stone or piece of wood or some other material that will be embedded in the concrete. 6. Now coming to the relevant entries, Entry 10 (3) (a) reads as under: "10 Asbestos, sheets and products, cement products including products in combination with other materials not elsewhere mentioned in this Schedule; Articles of plaster. (3) Articles of cement, of concrete or of artificial stone, whether or not reinforced. (a) pre-fabricated structural components for building or civil Engineering 6810.91.00. 7. Entry 18 of III Schedule reads as under: "18. Bricks of all kinds including hollow bricks, brickbats, jhama, Fly ash bricks, Refractory bricks, asphaltic roofing, earthern tiles, kiln burnt roofing tiles, flooring tiles. (1) Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths (a) Bricks 6901.00.10 (b) Blocks 6901.00.20 (c) Kiln burnt flooring, roofing and earthen tiles 6901.00.30 (d) Others 6901.00.40 (2) Fly ash bricks 6815.99.10 (3) Refractory bricks 6902 (4) Asphaltic roofing, ridges 6807 (5) Cement bricks   including holo-bricks 6810.11.10 (5A) Cement paving blocks *** (6) Others 6901.00.90" 8. As already indicated the product in question, if it falls under Entry 18, there is no question of it falling under Entry 10 (3) (a). 9. Entry 18 relates to hollow bricks and other type of bricks, roofing tiles etc. and specific entries are provided for bricks, blocks, therapeutic goods etc. The learned senior counsel appearing for the appellant specifically referred to cement bricks, including hollow bricks which is Entry 18(5). Hollow bricks are apparently used for constructing walls. The Entry also takes care of blocks, cement bricks. Cement bricks again can be used for constructing walls and this product can be termed as a cement brick, though not used for construction of walls. It is used for the purpose of providing a space in between steel structure and the shutter. When flooring tiles are included in the above Entry, we are of the view that the above item can possibly come under Entry 18 (5) of the III Schedule. It is used for the purpose of providing a space in between steel structure and the shutter. When flooring tiles are included in the above Entry, we are of the view that the above item can possibly come under Entry 18 (5) of the III Schedule. Under these circumstances, we are of the view that the appeal is to be allowed and it is declared that the commodity dealt with by the appellant falls under Entry 18 (5) of the III schedule of the KVAT Act. We set aside the clarification issued by the respondent and allow the appeal.