1996 (5) TMI 383

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....ne of the qualities of cement manufactured by the respondents is termed as 'Sulphate Resistant' Cement. The respondents submitted the classification list claiming classification of 'sulphate resistant portland cement' under Chapter Heading 2502.20. The Department alleged that this was a special grade cement and was not covered by the entry against Chapter Heading 2502.20 but should come under Chapter Heading 2502.90. The Assistant Collector held that the 'sulphate resistant portland cement' was classifiable under Chapter Heading 2502.90. On appeal the Collector (Appeals) held that 'sulphate resistant cement' manufactured by the respondents herein was correctly classifiable under Chapter Heading 2502.20. Against this order of the Collector (....

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....various specifications submitted by the respondents. He submits that the specification, namely, the American, the British and the Indian Standards Specifications clearly bring out that 'sulphate resistant cement' is nothing but ordinary portland cement. He submits that for the purpose of classification of any product the onus was on the Department. In support of his contention the ld. Counsel cited and relied upon the decision in the case of C.C.E. v. Krishna Carbon, 1988 (37) E.L.T. 480 (S.C.). He also cited and relied upon the decision of the Apex Court in the case of C.C.E. v. Calcutta Steel Industries reported in 1989 (39) E.L.T. 175. The ld. Counsel submitted that the department has not discharged its onus. The ld. Counsel also pleaded....

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....All these specialised Institutions deal with item commonly known in the trade. In these specifications it has been stated that 'sulphate resistant cement' is ordinary portland cement. Against these specifications the Department has not been able to bring on record any technical literature or specification to contradict the proposition that sulphate resistance cement was not ordinary portland cement. We also observe that the Chemical Examiner in his Test Report had stated that the sample was cement in the form of grey coloured powder. If this report is read with the Indian Standards Institution Specification then the product in dispute is grey portland cement. It was argued before us that standard specification alone cannot be the deciding f....