TaxTMI 
TaxTMI 
2003 (7) TMI 597
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....iff. It is the appellant's contention that the goods should be classified in sub-heading 29 of the same. 2. The heading and sub-heading 2502 is reproduced below :- "25.02 Cement clinkers; cement, all sorts 2502.10 - Cement clinkers - Portland cement (including ordinary Portland Cement, Portland Pozzolana Cement and Portland Slag Cement) : 2502.21 - - White cement; whether or not artificially coloured and whether or not with rapid hardening properties 2502.29 --Other 2502.30 - Aluminous cement ('Cement fondu') 2502.40 - Sagol; ashmoh 2502.50 - High alumina refractory cement 2502.90 - Oth....
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.... cement although it has some characteristics common to rapid hardening cement which differs from it with respect to high acid insolubles, high sulphuric anhydride content. It gives a high early strength. "Hence going by the use and character of the product, it has to be decided that it is not ordinary Portland cement but it has rapid hardening chloride free cement and is a thixotropic substance appropriately classifiable in Heading 2502.90 of the Central Excise Tariff Act." 5. We may at this point note that the presence or absence of the thixotropic substance in the product does not have relevance for the classification. It is in fact not clear whether it is thixotropic or not. The contract between the parties require that the produ....
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.... whether or not artificially coloured and whether or not with rapid hardening properties. 2502.29 - - Other 2502.30 - Aluminous cement ('Cement fondu') 2502.40 - Sagol; ashmoh 2502.50 - High alumina refractory cement 2502.90 - Other" These entries were again amended. Apart from these, the other entries remain the same. The circular issued by the Board on 8-3-1996 clarified the position as to these changes, paragraph 4 of which is reproduced below :- "4. The matter has since been carefully examined by the Board. The Board has taken note of the fact that prior to the Finance Bill, 1992, Portland Slag Cement was classified under Heading 2502.20 which covered ....
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....y a Portland cement having rapid hardening properties. Addition of some chemicals to it does not change its character. 10. The departmental representative contends that the cement in question is not manufactured in accordance with the specifications of the Indian Standard Institution contained in its IS:8041:1990 for rapid hardening cement. The addition of high alumina cement and other additives which are not permissible for Portland cement which can be considered as Portland cement.He emphasises what the Commissioner says that the cement has characteristics of rapid hardening having surface expansion and chloride free. These are not characteristics of Portland cement. The reference in the c....
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.... edition Vol. 5) by Kirk and Othmer indicates that lignosulphonate materials are used as water reducing agents, superplasticiser so as to improve dispersion of cement in the mixing. Tamol is a proprietary formulation which is explained in the Condensed Chemical Dictionary by Hawley's to be an an ionic polymer type dispensing agent. 13. We do not see how the presence of these items results in a product that is completely different from Portland cement. As we have noted from the earlier tariff headings, rapid hardening cement would be classifiable in sub-heading 29. We do not see how the presence of some quantity of high aluminium cement and the other additives makes the difference. The fact that the manufacturing process does not con....
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....or of the Central Revenue Laboratories that the departmental representative relies upon, supports his case. This report, after indicating the position of the cement, as claimed by the manufacturer, goes on to compare the "compositions of similar products submitted by different manufacturer". It thereafter concludes that the goods are used in the underground mines with fixing of bolts and says, "such cement with aggregates, like silica (micronised or otherwise) is a preparation from Portland cement, though it has certain chemical requirement common to the rapid hardening Portland cement, but differs from it with respect to high acid insolubles (aggregates) and high SO3 content as shown in annexure 3." It indicates that, according to technica....