9911796707
TMI Blog1990 (3) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant claimed classification under T.I. 23(1) of the erstwhile CET, but it was not accepted and the Assistant Collector, by an order dated 6.1.86, classified it under T.I. 23(2). The appellant preferred an appeal, which was rejected by the Collector of Customs (Appeals) by order dated 16.6.87. This order has given rise to the present appeal. 2. We have heard Sh. V. Lakshmi Kumaran, Ld. Advocate for the appellant and Sh. V. Chandrasekharan, Ld. S.D.R. for the respondent. 3. L.A., Sh. Lakshmi Kumaran, for the appellant, made following submissions : (i) Tariff Item 23(1) is an inclusive one and all varieties which confirmed to the specifications laid down for ordinary portland cement vide ISI 269-76, would be covered by this Entry. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equirements, etc. have been laid down. Chemical requirements for ordinary portland cement have been laid down in Table-1 in para 2.4.2.1 and it has been stated therein that low heat portland cement shall comply with the requirements of this Table except requirements at Sl. No. 1. The same is reproduced hereunder : "4.2.1 In all other respects, low heat Portland cement shall comply with the requirements specified at Sl. No. (ii), (iii), (iv), (v) and (vi) in Table 1. Table : CHEMICAL REQUIREMENTS FOR ORDINARY PORTLAND CEMENT (Clauses 4.1 and 4.2.1) Sl.No. Characteristic Requirement (1) (2) (3) Ratio of percentage of lime to percentage of silica, (i) alumina and iron oxide; when calculated by the formula Not greater than 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were laid down by para 0.2.1 and physical requirements were as laid down in para 5, which is reproduced below: "0.2.1 - In this standard the chemical requirements of white Portland cement are specified in line with those of ordinary Portland cement (see IS : 269-1976*) except that maximum iron oxide content is 1.0 per cent, and requirement for loss on ignition has been deleted. Further the strength requirements of white Portland cement are specified as not less than ninety per cent of those of ordinary Portland cement (see IS : 269-1976*)." "5. PHYSICAL REQUIREMENTS - 5.1 Physical requirements of white Portland cement shall be as laid down in IS : 269-1976* except that compressive strength of mortar prepared from white Portland cement sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om therein because, firstly, it is an inclusive definition and grey portland cement is one of the varieties and there are several other varieties included therein and other varieties can also be included. Secondly, as reproduced above, the composition as well as physical tests of the imported consignment, had confirmed to the specifications of ordinary portland cement. He also submitted that nature, use and character of the product are not relevant and should not be taken into consideration for the purpose of this particular classification. 11. It may be noted that the use of both these varieties is different in as far as laid down in para 1 of Indian Standard for ordinary portland cement, this variety of cement is for general use while th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cations of ordinary Portland cement, as can be seen from the test report of VJTI and comparative statement filed by the appellant. 13. As far as the standard of physical tests is concerned, the imported consignment confirms to the requirements of ordinary Portland cement as far as compressive strength and requirements of setting time are concerned, as can be seen from following (para 5 of appeal memo): "The other most important distinguishing feature of the imported cement was that it had average compressive strength as follows : 3 days .....376 Kg/Cm2 7 days ......490 Kg/Cm2 The corresponding specifications for compressive strength as per para 5.4. of the IS : 269-76 pertaining to ordinary Portland cement are as follows : Not less ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s must be construed as comprehending not only such things as they signify according to their nature and import but also those things which the interpretation clause declares that they shall include." (ii) Western India Plywood Pvt. Ltd. v. C.C.E. - 1985 (19) E.L.T. 590. In this case the issue was regarding classification of Wip Check Floor Board and Wip Tread Floor Board wherein, relying upon the judgment of Bombay High Court in the case of CST v. Aggarwal & Co. -1983 E.L.T. 116 (Bom.), the Bench has reaffirmed the principle that in the fiscal legislation, a general term used for describing any commodity covers that commodity in all its forms or varieties. (iii) Digvijay Cement Co. Ltd. v. C.C.E. - 1988 (36) E.L.T. 500 (Tri.). In this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
