https://www.taxtmi.com/caselaws?id=81180 Classification of goods as Ordinary Portland Cement depends on whether the product answers the tariff description and commercial understanding, supported by reliable chemical evidence. Test reports here indicated non-conformity with key ISI requirements, including loss on ignition and the lime-silica ratio, and differing descriptions in documents did not by itself establish cement classification. A later test report could apply only prospectively and could not retrospectively prove that goods manufactured in an earlier period were cement. Allegations of suppression or mala fides cannot be sustained unless they are made in the show cause notice and supported by evidence. en-us Fri, 30 Nov 1990 00:00:00 +0530 Wed, 22 Jun 2011 18:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81180 Classification of goods as Ordinary Portland Cement depends on whether the product answers the tariff description and commercial understanding, supported by reliable chemical evidence. Test reports here indicated non-conformity with key ISI requirements, including loss on ignition and the lime-silica ratio, and differing descriptions in documents did not by itself establish cement classification. A later test report could apply only prospectively and could not retrospectively prove that goods manufactured in an earlier period were cement. Allegations of suppression or mala fides cannot be sustained unless they are made in the show cause notice and supported by evidence. Case-Laws Central Excise Fri, 30 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81180