https://www.taxtmi.com/caselaws?id=48932 The department's classification of the product as ordinary Portland cement was upheld because the chemical examiner's test report, employee statements, and contemporaneous shift and production records consistently supported that finding. The assessee failed to produce any reliable contrary test report or other evidence showing that the goods cleared were not cement or that they qualified as exempt sagol under the claimed notification. On that evidence, the exemption claim was rejected, and the demand and penalties were left undisturbed. en-us Thu, 15 Apr 1999 00:00:00 +0530 Sat, 07 Aug 2010 13:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48932 The department's classification of the product as ordinary Portland cement was upheld because the chemical examiner's test report, employee statements, and contemporaneous shift and production records consistently supported that finding. The assessee failed to produce any reliable contrary test report or other evidence showing that the goods cleared were not cement or that they qualified as exempt sagol under the claimed notification. On that evidence, the exemption claim was rejected, and the demand and penalties were left undisturbed. Case-Laws Central Excise Thu, 15 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48932