https://www.taxtmi.com/caselaws?id=109908 Cement capsules manufactured with predominantly grey Portland cement, along with high alumina cement, alum, and dispersing chemicals, were treated as remaining within the Portland cement category because the additives were used to achieve quick setting and high early strength for underground mining. Non-conformity with Indian Standard specifications did not, by itself, move the product out of that category. The tariff structure and the Board's circular indicated that Portland cement other than white cement fell under sub-heading 2502.29, while residuary sub-heading 2502.90 applied only to cements not covered by the specific cement sub-headings. On that basis, the product was classified under sub-heading 2502.29 rather than 2502.90. en-us Tue, 08 Jul 2003 00:00:00 +0530 Thu, 12 Apr 2012 17:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109908 Cement capsules manufactured with predominantly grey Portland cement, along with high alumina cement, alum, and dispersing chemicals, were treated as remaining within the Portland cement category because the additives were used to achieve quick setting and high early strength for underground mining. Non-conformity with Indian Standard specifications did not, by itself, move the product out of that category. The tariff structure and the Board's circular indicated that Portland cement other than white cement fell under sub-heading 2502.29, while residuary sub-heading 2502.90 applied only to cements not covered by the specific cement sub-headings. On that basis, the product was classified under sub-heading 2502.29 rather than 2502.90. Case-Laws Central Excise Tue, 08 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109908