Central Excise - Classification of Portland Slag Cement & Portland Pozzolana Cement during the period 1-3-1992 to 28-2-1994 - Clarification regarding

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....en expressed regarding correct classification of Portland Slag Cement and Portland Pozzolana Cement as to whether under sub-heading 2502.29 or 2502.90 during the period 1-3-1992 to 28-2-1994. The doubts have arisen in view of the changes effected in Chapter 25 of the Central Excise Tariff Act, 1985 in the Budget of 1992-93. 2. The issue was discussed in the South Zone Commissioners Conference held in Coimbatore on 27th and 28th December, 1993 and it was decided to obtain the views of TRU, as to whether it was the intention of Government to extend the concessional rate of duty to slag based cement which is available to Portland cement falling under sub-heading No. 2502.29 in terms of Notification No. 7/92-C.E., dated 1-3-1992 as amended by ....

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....that the goods in question merit classification under sub-heading No. 2502.29 during the material period. 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 Grey Portland Cement which included Ordinary Portland Cement, Portland Pozzolana Cement, Portland Slag Cement etc. with effect from 1-3-1992, the Tariff structure relating to heading 25.20 was amended and a generic entry in the name of Portland Cement was introduced without expressly mentioning that this included Portland Cement, Portland Pozzolana Cement and Portland Slag Cement etc. as was the case prior to 1-3-1992. It appears t....