AI Drafter 
TaxTMI 
TaxTMI 
2023 (5) TMI 938
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..... 448A and Notification No. 12/2012-Cus dated 17.03.2012 Sl. No. 115A. 2. The facts of the case are that the respondents filed various Bills of Entry for import of aluminous cement classifying the same under CTH 25233000 to claim the benefit of Notification No.21/2002-Cus dated 01.03.2002 Sl.No.448A and Notification No.12/2012-Cus dated 17.03.2012. After clearance of the goods, the DRI investigated the matter and on the basis of several statement of several trade and industrial technical data, the DRI come to the conclusion that alumina content in the imported cement was 40% and above and therefore, the said goods were correctly classifiable as High Alumina Refractory Cement and the same are to be classified under CTH 25239020 and the sa....
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....was as follows:- 25.23 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements whether or not coloured or in the form of clinkers. 2523.10 -- Cement clinkers Portland cement 30% 2523.21 -- White cement, whether not artificially coloured 30% 2523.29 -- Other 30% 2523.30 -- Aluminous cement 30% 2523.90 -- Other hydraulic cements 30% From 2003-04, tariff heading has been modified as follows: 2523 Portland cement, aluminous cement, slag cement, su....
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.... liable to be recovered. He submits that in the first case, there is nothing on record to show that what they have imported is not aluminous cement. When the Tariff was modified in 2003-04, instead of dividing the aluminous cement into various grades, a special category of high alumina refractory cement has been created. It is undisputed that the alumina content in their cement was over 50%. He would assert that such high aluminium content is essential for manufacture of refractory bricks which are their final products. Low aluminous cement will not be suitable for manufacture of refractory bricks. On a specific query from the Bench, he explained that in their documents, the brand name of the products which they had imported has been indica....
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....ucts and (c)It fell under Chapter 25 of the Customs Tariff. It is not in dispute that they have been manufacturing refractory products. It is also not in dispute that what they are importing was aluminous cement/ high aluminous cement and it falls under Chapter 25. Since the notifications do not specify any particular sub-heading, regardless of where, in the Chapter, the aluminous cement imported by them falls and regardless of what the content of alumina is, they are entitled to the benefit of exemption notification. Therefore, the entire demand has been raised without any merit. Consequently, the penalties also do not sustain. 4. Learned A.R. reiterates the impugned order and submits that the appellant has been importing high alu....
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....ve any merit and may be rejected. 5. We have considered the arguments of both sides and perused the records. It is not in dispute that the importer appellant has manufactured refractory bricks and that they imported aluminous cement for the purpose. It is also not in dispute that they have been classifying these products as aluminous cement under Chapter 25. It is also not in dispute that they have not changed their classification to high alumna refractory cement after the Tariff has been revised with effect from 2003-04. It is also not in dispute that the goods were declared by the trade name and necessary documents were produced along with bills of entry by the appellant. The documents which were produced at the time of assessmen....
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....the intention of the notification was to confine it to aluminous cement falling under a specific heading of the Customs Tariff, it would have said so. From the documents produced before us, we have no doubt that what is imported was aluminous cement (with high alumina content). Therefore, there is no doubt in our mind that what was imported was aluminous cement for the purpose of manufacture of refractory bricks. Therefore, the exemption Notification No. 21/2002 is fully available to the appellant. Accordingly, the demand on this count even within the normal period of limitation does not sustain. 7. As we have found that there was no mis-declaration at all and the appellant is entitled for the exemption notification in any case and....