https://www.taxtmi.com/caselaws?id=408787 BIS standards are not compulsory merely because they are notified; enforceability arises only when the Central Government makes compliance mandatory by a notified legal instrument. High Alumina Refractory Cement was not expressly covered by the Cement (Quality Control) Order, 2003, and could not be treated as "cement" or as "any other variety of cement" without a specific Gazette notification. On that basis, the demand for BIS certification for customs clearance was unjustified, and clearance could not be withheld for non-production of such certification. en-us Thu, 17 Jun 2021 00:00:00 +0530 Mon, 18 Apr 2022 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408787 BIS standards are not compulsory merely because they are notified; enforceability arises only when the Central Government makes compliance mandatory by a notified legal instrument. High Alumina Refractory Cement was not expressly covered by the Cement (Quality Control) Order, 2003, and could not be treated as "cement" or as "any other variety of cement" without a specific Gazette notification. On that basis, the demand for BIS certification for customs clearance was unjustified, and clearance could not be withheld for non-production of such certification. Case-Laws Customs Thu, 17 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408787