9911796707
TMI Blog1998 (5) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... ngal) Advocates, for M/s. JBD Co., Advocates, for the Appellant. S/Shri R. Mohan, Sr. Advocate, (G. Prakash) Advocate, for V.K. Verma, Advocate with him, for the Respondent. [Judgment per : Sujata V. Manohar, J.]. M/s. J.K. White Cement Works and M/s. Indian Rayon and Industries Ltd., the two appellants herein, are engaged in the manufacture of rapid hardening white cement. The dispute relates to the classification of white cement produced by these appellants under the Central Excise Tariff in force at the relevant time. In the case of J.K. White Cement Works, the period of disputed classification is 16-2-1985 to 28-2-1986 and 1-3-1986 to 28-2-1992. In the case of Indian Rayon and Industries Ltd. the relevant period is 26-4- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1992 (c) Heading Sub-Heading Description of goods Rate of Duty 25.02 Cement clinkers; cement, all sorts 2502.10 Cement clinkers Portland cement 10% 2502.21 White Cement, whether or not artificially coloured and whether or not with rapid hardening properties 40% + Rs. 250/- per tonne 2502.29 Other 40% + Rs. 250/- per tonne 3. In respect of the period prior to 28-2-1986, the Tribunal has held that Entry 23(i) is applicable only to grey portland cement. Rapid hardening cement in Entry 23(i) refers, according to the Tribunal, only to grey portland cement which has a rapid h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thus for instance, the British standard 12 : 1958. The most essential differences from ordinary rapid hardening cement are whiteness and a particularly low alkali-content. The appellants also relied upon a test certificate from Shriram Institute for Industrial Research which tested a sample of rapid hardening J.K. White Cement. The test results are set out in the test certificate and the Institute has certified that the sample conformed to IS : 8041.78 rapid hardening portland cement. The reference to IS : 8041.78 rapid is to the Indian standard specification for rapid hardening cement. The appellants possess a licence for the manufacture of IS : 8041.78 rapid hardening cement. The Appellants have also relied upon the test report of the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in colour, the Department has held that it will fall under Tariff Entry 23(i) or 2502.20. 6. Learned Counsel for the respondent has drawn our attention to a decision of this Court (to which one of us was a party) in the case of Kajaria Exports Ltd. Ors. v. Union of India Ors. [1995 (78) E.L.T. 3 (S.C.) = 1995 Supp. (3) SCC 61] where this Court held that white cement and ordinary grey portland cement are two different commercial commodities both in commercial parlance and in technical composition. In the present case, however, the appellants do not seek to include ordinary white cement without rapid hardening properties in Tariff Item 23(i) or 2502.20. In these two Tariff Entries, apart from grey portland cement, there are other kinds ..... X X X X Extracts X X X X X X X X Extracts X X X X
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