Central Excise - Classification of 'special grey port-land cements' - Whether under Sub-heading No. 2502.20 as 'grey portland cements' or under Sub-heading 2502.90 as 'other' cements - Whether the revised classification should be retrospective or prospective in nature - Doubts regarding - Clarificat

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....tral Excise - Classification of 'special grey port-land cements' - Whether under Sub-heading No. 2502.20 as 'grey portland cements' or under Sub-heading 2502.90 as 'other' cements - Whether the revised classification should be retrospective or prospective in nature - Doubts regarding - Clarification thereof Circular No. 54/89 Dated 20-9-1989 [From F. No. 115(13) 89-CX.1II] Government o....

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.... in a case where such 'special grade grey portland cements' were earlier classified under Sub-heading No. 2502.90 as 'other' cements and, later on, it is decided to revise the classification to sub-heading No. 2502.20 as 'grey portland cements' whether the revised classification should take effect prospectively or retrospectively. 2. The matter has been examined by the Board. The Board has note....