https://www.taxtmi.com/caselaws?id=158789 The court dismissed both writ petitions, ruling that the high alumina refractory binder and the waterproofing compound Accoproof are considered types of cement and are therefore subject to export tax as per the resolution. The court emphasized that despite different classifications for excise duty purposes, the products' fundamental nature as types of cement remains unchanged for export tax assessment. en-us Tue, 17 Sep 1996 00:00:00 +0530 Sat, 09 Nov 2013 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158789 The court dismissed both writ petitions, ruling that the high alumina refractory binder and the waterproofing compound Accoproof are considered types of cement and are therefore subject to export tax as per the resolution. The court emphasized that despite different classifications for excise duty purposes, the products' fundamental nature as types of cement remains unchanged for export tax assessment. Case-Laws VAT and Sales Tax Tue, 17 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158789