1993 (9) TMI 243 - AT - Central Excise

Summary

The issue was whether 'LYMPO,' a cement substitute, should be classified as cement. The appellants provided evidence supporting its classification as a substitute. However, the Department argued that 'LYMPO' could be used for all purposes of cement except for RCC construction. The Tribunal invoked the maxim "Res Ipsa Loquitur" and concluded that 'LYMPO' is an inferior type of cement and should be classified as such under Tariff Item 23, similar to products like 'SAGOL' and 'ASMOH.' The appeal was rejected, upholding the Collector's order.