9911796707
TMI Blog1995 (7) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... was given by the respondents to the department. On investigation the product was found to conform to cement classifiable under T.I. 23 of C.E.T. 3. The main contention of the respondents before the lower authorities has been that their product was not cement as they did not use gypsum in its manufacture. 4. However, it was department s contention that use of gypsum was not necessary or essential for producing cement. 5. The cement itself is of various types including quick setting type, rapid hardening type, water-proof type etc. as evident from tariff itself which during the relevant time read as follows :- Cement all varieties - (1) Grey portland cement (including ordinary portland cement, portland-pozzolana cement and portlan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t admixture of gypsum is not essential for a product to be treated as cement. 11. It was, therefore, their prayer that the order of the Collector (Appeals) may be set aside. 12. Learned counsel for the respondent opposed the prayer stating that the product manufactured by the respondents is not cement classifiable under Tariff Item 23(1) as claimed by the department. In this connection she would draw attention to the description of the Heading 23(1) which covers grey portland cement. It was their contention that during the manufacture of grey portland cement gypsum is usually used; And only a product containing admixture of gypsum is normally known in the market as grey portland cement. In fact, in its memorandum of appeal the departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inates and ferrites which are ground together with a small amount of gypsum to a fine powder. Whereas cement of a type commonly known as sagol is obtained by heating lime stone and burnt coal in a kiln. Similarly, Ash Moh is a type of cement obtained by fine grinding of Paddy husk, Ash and Hydrated lime with an additive. 18. Since in the present case admittedly gypsum is not used during the manufacture of the product in question, therefore, the learned Counsel is correct in pointing out that it cannot be considered as portland cement classifiable under T.I. 23(1). However, as noted above Heading 23 covers cement of all varieties, and therefore cement of a type other than portland cement would fall under 23(2) and will be classifiable and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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