Duty exemption for a cement variety upheld after chemical analysis supported the Tribunal's classification finding.

Exemption from duty on the manufactured goods depended on whether the commodity was correctly characterised as a variety of cement known as "sagol" rather than portland cement. The Tribunal relied on chemical analysis and rejected the Department's attempt to reopen the exemption issue on the basis that the product was portland cement. No error in that factual and evidentiary conclusion was shown to warrant appellate interference, so the exemption finding was upheld and the Department's challenge failed.

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Issues: Whether the respondent was entitled to exemption from payment of duty on the goods manufactured by it, and whether the Department had shown any error in the Tribunal's finding that the commodity was a variety of cement known as "sagol" rather than portland cement.

Analysis: The Tribunal had relied on the report of chemical analysis and rejected the Department's attempt to reopen the exemption on the footing that the commodity was portland cement. No error in that conclusion was shown so as to justify appellate interference.

Conclusion: The exemption finding was upheld and the Department's challenge failed.

Final Conclusion: The appeal was dismissed, leaving the Tribunal's order in favour of the respondent undisturbed.

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