https://www.taxtmi.com/caselaws?id=84423 Cement classification under the tariff turned on whether the product answered the specific description of grey portland cement or the wider residual category of other varieties. Because the product admittedly contained no gypsum, it could not be treated as grey portland cement. However, its function as a binder and its commercial description as regulated clinker binder kept it within the broader tariff entry for cement of another variety. The consequence was that classification under the specific entry failed, while the wider cement entry applied, leaving duty liability and penalty to be redetermined on remand. en-us Fri, 21 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 18:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84423 Cement classification under the tariff turned on whether the product answered the specific description of grey portland cement or the wider residual category of other varieties. Because the product admittedly contained no gypsum, it could not be treated as grey portland cement. However, its function as a binder and its commercial description as regulated clinker binder kept it within the broader tariff entry for cement of another variety. The consequence was that classification under the specific entry failed, while the wider cement entry applied, leaving duty liability and penalty to be redetermined on remand. Case-Laws Central Excise Fri, 21 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84423