Portland cement classification turns on composition and tariff coverage, not mere additives or lack of Indian Standard conformity.

Cement capsules manufactured with predominantly grey Portland cement, along with high alumina cement, alum, and dispersing chemicals, were treated as remaining within the Portland cement category because the additives were used to achieve quick setting and high early strength for underground mining. Non-conformity with Indian Standard specifications did not, by itself, move the product out of that category. The tariff structure and the Board's circular indicated that Portland cement other than white cement fell under sub-heading 2502.29, while residuary sub-heading 2502.90 applied only to cements not covered by the specific cement sub-headings. On that basis, the product was classified under sub-heading 2502.29 rather than 2502.90.

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Issues: Classification of cement capsules manufactured by the assessee as Portland cement under sub-heading 2502.29 or as other cement under the residuary sub-heading 2502.90.

Analysis: The product was found to consist predominantly of grey Portland cement with additions of high alumina cement, alum, and dispersing chemicals, used for quick setting and high early strength in underground mining. The presence of additives and the fact that the goods did not conform to Indian Standard specifications did not, by itself, take the product out of the Portland cement category. The earlier tariff structure and the Board's circular indicated that Portland cement other than white cement belonged in sub-heading 2502.29, while sub-heading 2502.90 was only for cements not covered by the specific cement sub-headings. The technical material relied upon by the Department did not justify treating the product as a distinct non-Portland cement.

Conclusion: The goods were correctly classifiable under sub-heading 2502.29 and not under sub-heading 2502.90.

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