9911796707
TMI Blog2003 (7) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... tion that the goods should be classified in sub-heading 29 of the same. 2. The heading and sub-heading 2502 is reproduced below :- "25.02 Cement clinkers; cement, all sorts 2502.10 - Cement clinkers - Portland cement (including ordinary Portland Cement, Portland Pozzolana Cement and Portland Slag Cement) : 2502.21 - - White cement; whether or not artificially coloured and whether or not with rapid hardening properties 2502.29 --Other 2502.30 - Aluminous cement ('Cement fondu') 2502.40 - Sagol; ashmoh 2502.50 - High alumina refractory cement 2502.90 - Other" 3. The question therefore is really whether the product is Portland cement other than white cement whether or not artificially coloured and whether or not wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly strength. "Hence going by the use and character of the product, it has to be decided that it is not ordinary Portland cement but it has rapid hardening chloride free cement and is a thixotropic substance appropriately classifiable in Heading 2502.90 of the Central Excise Tariff Act." 5. We may at this point note that the presence or absence of the thixotropic substance in the product does not have relevance for the classification. It is in fact not clear whether it is thixotropic or not. The contract between the parties require that the product should be thixotropic and the affidavit of Vipul Gupta says that it has no thixotropic properties. We also do not see the relevance of this attribute. Thixotropy is explained in McGraw-Hil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded. Apart from these, the other entries remain the same. The circular issued by the Board on 8-3-1996 clarified the position as to these changes, paragraph 4 of which is reproduced below :- "4. The matter has since been carefully examined by the Board. The Board has taken note of the fact that prior to the Finance Bill, 1992, Portland Slag Cement was classified under Heading 2502.20 which covered Grey Portland Cement which included Ordinary Portland Cement, Portland Pozzolana Cement, Portland Slag Cement, etc., with effect from 1-3-1992, the Tariff structure relating to Heading 25.20 was amended and a generic entry in the name of Portland Cement was introduced without expressly mentioning that this included Portland Cement, Portland Pozz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The addition of high alumina cement and other additives which are not permissible for Portland cement which can be considered as Portland cement.He emphasises what the Commissioner says that the cement has characteristics of rapid hardening having surface expansion and chloride free. These are not characteristics of Portland cement. The reference in the case to the Explanatory Notes to the Harmonised System (HSN) of Nomenclature is excluded since the sub-headings in the tariff differ substantially from those in the HSN. 11. Both sides are agreed that neither of the books cited refers to a product of the kind that we are concerned with, or one closely approximating it. The product consists predominantly of grey Portland cement to which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a product that is completely different from Portland cement. As we have noted from the earlier tariff headings, rapid hardening cement would be classifiable in sub-heading 29. We do not see how the presence of some quantity of high aluminium cement and the other additives makes the difference. The fact that the manufacturing process does not conform to the Indian Standard Specifications may show that the product does not conform to those specifications. It does not lead to the conclusion that it is not rapid hardening cement. The attribute of dispersion and the slight addition to high early strength caused by the addition of high alumina cement do not, in our opinion, take the product away from being considered to be rapid hardening cem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with aggregates, like silica (micronised or otherwise) is a preparation from Portland cement, though it has certain chemical requirement common to the rapid hardening Portland cement, but differs from it with respect to high acid insolubles (aggregates) and high SO3 content as shown in annexure 3." It indicates that, according to technical literature, high SO3 (sulphuric anhydride) contents high early strength cement. He concludes, "thus the product has some different properties from rapid hardening Portland cement as per IS 8041 : 1990." 16. We do not find it possible to agree with what the director says that the product is distinct from Portland cement, when he calls it a preparation of Portland cement. 17. The question thus, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
