1999 (3) TMI 237

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..... cate, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in the appeal, preferred by the Revenue, is whether Sulphate Resistant Portland Cement manufactured by the respondents is classifiable under sub-heading 2502.20 as claimed by them or under sub-heading 2502.90 as other cements as claimed by the Revenue. 2. Shri K. Srivastava, learned SDR mentioned that .....

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..... ng the product under sub-heading 2502.20. 4. We observe that the issue regarding classification of Sulphate Resistant Portland Cement is not more res integra as the Tribunal in Gujarat Hightech Industries Ltd. vide Order No. 384/96-C, dated 22-5-1996 has classified the product under sub-heading 2502.20 after referring to the specification set out in British Institute of Specification ISI Spe .....

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