https://www.taxtmi.com/caselaws?id=109681 The Tribunal upheld the classification of the sulphate resistant cement as grey portland cement under Chapter Heading 2502.20, rejecting the Department's appeal. The decision was based on the analysis of specifications from standards institutions and the Chemical Examiner's report, which described the product as grey portland cement. The Tribunal emphasized that in the absence of contradicting evidence, the Indian Standard Specification defining the product as ordinary portland cement should be accepted, following legal precedent. en-us Wed, 22 May 1996 00:00:00 +0530 Wed, 11 Apr 2012 13:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109681 The Tribunal upheld the classification of the sulphate resistant cement as grey portland cement under Chapter Heading 2502.20, rejecting the Department's appeal. The decision was based on the analysis of specifications from standards institutions and the Chemical Examiner's report, which described the product as grey portland cement. The Tribunal emphasized that in the absence of contradicting evidence, the Indian Standard Specification defining the product as ordinary portland cement should be accepted, following legal precedent. Case-Laws Central Excise Wed, 22 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109681