https://www.taxtmi.com/caselaws?id=83423 White cement was held classifiable under the residual tariff entry rather than as rapid hardening cement for the period before 1-3-1992, because the specified entry was read as covering gray portland cement and allied varieties, with "gray" qualifying the whole entry. The later separate heading for white cement was treated as confirming that it was not earlier covered by the specified entry. Trade parlance prevailed: the goods were known in the market as white cement, as reflected in technical bulletins and on the bags, and that market identity could not be displaced by selective reliance on ISI specifications. The plea based on contemporaneous exposition was rejected. en-us Tue, 23 Aug 1994 00:00:00 +0530 Wed, 13 Jul 2011 14:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83423 White cement was held classifiable under the residual tariff entry rather than as rapid hardening cement for the period before 1-3-1992, because the specified entry was read as covering gray portland cement and allied varieties, with "gray" qualifying the whole entry. The later separate heading for white cement was treated as confirming that it was not earlier covered by the specified entry. Trade parlance prevailed: the goods were known in the market as white cement, as reflected in technical bulletins and on the bags, and that market identity could not be displaced by selective reliance on ISI specifications. The plea based on contemporaneous exposition was rejected. Case-Laws Central Excise Tue, 23 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83423