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of <h1>Clarification on Excise Duty Classification for Portland Slag and Pozzolana Cement from 1992-1994 under Sub-heading 2502.29.</h1> The circular addresses the classification of Portland Slag Cement and Portland Pozzolana Cement for excise duty purposes during March 1992 to February 1994. Initially, there was confusion about whether these cements should be classified under sub-heading 2502.29 or 2502.90 due to tariff changes in 1992. After consultations and surveys, it was clarified that these cements should be classified under sub-heading 2502.29, similar to ordinary Portland Cement, to ensure they attract the same excise duty rate. This decision was based on the government's intention not to impose a higher duty on these cements compared to ordinary Portland Cement.
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