https://www.taxtmi.com/caselaws?id=167416 For tariff classification of cement, the decisive factors are the product's nature, composition and accepted commercial use, not merely whether it undergoes clinkering or contains Portland cement. A mixture of granulated blast furnace slag, fly ash, lime and gypsum with setting and binding properties was treated as a variety of cement under Tariff Item 23(2) and not under Tariff Item 68. The penalty under the Central Excise Rules, 1944 was also found unsustainable on the facts and was deleted. en-us Thu, 04 Apr 1985 00:00:00 +0530 Fri, 19 Dec 2014 12:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167416 For tariff classification of cement, the decisive factors are the product's nature, composition and accepted commercial use, not merely whether it undergoes clinkering or contains Portland cement. A mixture of granulated blast furnace slag, fly ash, lime and gypsum with setting and binding properties was treated as a variety of cement under Tariff Item 23(2) and not under Tariff Item 68. The penalty under the Central Excise Rules, 1944 was also found unsustainable on the facts and was deleted. Case-Laws Central Excise Thu, 04 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167416