Classification of special grey Portland cement may fall under grey Portland subheading; local collectors to adjudicate and decide. The Board notes that Sub heading 2502.20 of the new CET covers all grey Portland cements, including special grade, so classification under 2502.20 is a permissible view; however, because cases are under adjudication the Board will not give a categorical ruling and directs jurisdictional Collectors of Central Excise to adjudicate each case. For recovery of any short levy the Board refers to the Supreme Court's observations in Madhumilan Syntex, and parties may pursue appellate remedies; field formations and trade are to be informed and pending assessments finalised accordingly.