9911796707
TMI Blog1993 (9) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)]. The issue involved is whether the product `LYMPO which is admittedly a Cement substitute, is classifiable as cement. 2. Heard both sides. The appellants have furnished a lot of evidence in support of their claim that `LYMPO is a cement substitute and not cement, e.g. the certificate issued by the State Govt. of Bihar under the Quality Marking Scheme which describes `LYMPO as a ` ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that acts as a binding agent and Webster Third New International Dictionary defines Cement as a binding element or agency, any fabricated substance to make objects adhere to each other. It is further claimed that it is well settled that Central Excise duty is not confined to goods conforming to ISI norms which are only for the purpose of quality control. Chemical Examiner has opined that `LYMPO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, it appears to be an inferior type of Cement like `Sagol and `Asmoh as held by the Collector - though described as a Cement substitute. When the substitute is so much like the real thing, it is difficult not to hold it as the same. 8. Tariff Item 23 includes all varieties of Cement including products like `SAGOL and `ASMOH . We, therefore, uphold the Order of the Collector of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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