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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.... 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 of India Ministry of Finance (Department of Reve....

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....ts' 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 noted that the Sub-heading No. 2502.20 of the new CET covers a....