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<h1>Classification of Special Grade Grey Portland Cements Under Central Excise: Guidance on Sub-headings and Retroactive Application.</h1> The circular addresses the classification of 'special grade grey portland cements' under Central Excise, questioning whether they fall under Sub-heading No. 2502.20 as 'grey portland cements' or Sub-heading No. 2502.90 as 'other' cements. It also considers whether any revised classification should be applied retrospectively or prospectively. The Board suggests that jurisdictional Collectors of Central Excise adjudicate each case individually. It references a Supreme Court judgment for guidance on past levy recovery and advises that affected parties may pursue appellate remedies if dissatisfied. The guidelines should be communicated to relevant field formations and trade interests.