1999 (3) TMI 237

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..... ber (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 the hearing in this matter has been adjourned earlier to awa .....

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..... he 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 Specification and the American Standards Institute. Following the ratio .....

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