1998 (5) TMI 58

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.... hardening white cement. The dispute relates to the classification of white cement produced by these appellants under the Central Excise Tariff in force at the relevant time. In the case of J.K. White Cement Works, the period of disputed classification is 16-2-1985 to 28-2-1986 and 1-3-1986 to 28-2-1992. In the case of Indian Rayon and Industries Ltd. the relevant period is 26-4-1991 to 28-2-1992. 2. For the period prior to 28-2-1986, the relevant Tariff Entry for cement was Tariff Entry 23. After coming into force of the new Excise Tariff from 28-2-1986, the relevant Entry is 2502. There was a change in the Entry 2502 with which we are concerned, w.e.f. 1-3-1992. The amended Tariff Entry 2502.21 thereafter covered rapid hardening w....

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....ot artificially coloured and whether or not with rapid hardening properties 40% + Rs. 250/- per tonne       2502.29 Other 40% + Rs. 250/- per tonne   3. In respect of the period prior to 28-2-1986, the Tribunal has held that Entry 23(i) is applicable only to grey portland cement. "Rapid hardening cement" in Entry 23(i) refers, according to the Tribunal, only to grey portland cement which has a rapid hardening quality. Since the Item manufactured by the appellants is white cement and not grey cement with rapid hardening quality, it falls under the Residuary Entry 23(ii). According to the assessees, each item in Tariff Entry 23(i) has to be read separately. Rapid hardening cement whether it is....

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....ple of rapid hardening J.K. White Cement. The test results are set out in the test certificate and the Institute has certified that the sample conformed to IS : 8041.78 rapid hardening portland cement. The reference to IS : 8041.78 rapid is to the Indian standard specification for rapid hardening cement. The appellants possess a licence for the manufacture of IS : 8041.78 rapid hardening cement. The Appellants have also relied upon the test report of the Department of Civil Engineering, University of Roorkee which states that J.K. White Cement has also got rapid hardening property as it has satisfied the requirements of IS : 8041.1978. It is also mentioned there that J.K. White Portland Cement can be used as rapid hardening portland cement ....

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.... Ors. [1995 (78) E.L.T. 3 (S.C.) = 1995 Supp. (3) SCC 61] where this Court held that white cement and ordinary grey portland cement are two different commercial commodities both in commercial parlance and in technical composition. In the present case, however, the appellants do not seek to include ordinary white cement without rapid hardening properties in Tariff Item 23(i) or 2502.20. In these two Tariff Entries, apart from grey portland cement, there are other kinds of cement which are mentioned without any reference to their colour but with reference to their properties. Thus, the Entry includes rapid hardening cement, low heat cement and water proof hydrophobic cement. The appellants have produced enough technical material to show that ....