https://www.taxtmi.com/caselaws?id=46350 The Supreme Court held that 'Lympo', a lime-pozzolana mixture, should be classified under Tariff Item 68, not Tariff Item 23, of the Central Excise and Salt Act, 1944. The Court set aside the Tribunal's decision, allowing the appeal and directing consideration of the appellant's exemption claim under Notification No. 116/75-C.E. 'Lympo' was deemed a cement substitute, not cement, based on trade parlance and statutory distinctions, impacting its classification. The appeal was allowed without costs. en-us Wed, 23 Oct 2002 00:00:00 +0530 Thu, 03 Jul 2014 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46350 The Supreme Court held that 'Lympo', a lime-pozzolana mixture, should be classified under Tariff Item 68, not Tariff Item 23, of the Central Excise and Salt Act, 1944. The Court set aside the Tribunal's decision, allowing the appeal and directing consideration of the appellant's exemption claim under Notification No. 116/75-C.E. 'Lympo' was deemed a cement substitute, not cement, based on trade parlance and statutory distinctions, impacting its classification. The appeal was allowed without costs. Case-Laws Central Excise Wed, 23 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46350