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TMI BlogCentral Excise - Classification of Portland Slag Cement & Portland Pozzolana Cement during the period 1-3-1992 to 28-2-1994 - Clarification regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... ification regarding. I am directed to say that doubts have been expressed regarding correct classification of Portland Slag Cement and Portland Pozzolana Cement as to whether under sub-heading 2502.29 or 2502.90 during the period 1-3-1992 to 28-2-1994. The doubts have arisen in view of the changes effected in Chapter 25 of the Central Excise Tariff Act, 1985 in the Budget of 1992-93. 2. The issue was discussed in the South Zone Commissioners Conference held in Coimbatore on 27th and 28th December, 1993 and it was decided to obtain the views of TRU, as to whether it was the intention of Government to extend the concessional rate of duty to slag based cement which is available to Portland cement falling under sub-heading No. 2502.29 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Chief Commissioners of Central Excise. The view that emerged was that the goods in question merit classification under sub-heading No. 2502.29 during the material period. 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 Pozzolana Cement and Portl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riff amendment of 1992. The Tariff amendments were carried out to avoid disputes regarding classification of white cement so as to make the classification of white cement more explicit. 6. Thus it is apparent that treating Portland Slag Cement and Portland Pozzolana Cement as a different class of cement from Portland Cement is not correct particularly when the tariff does not specifically mention it to be different from the portland cement. The classification of Portland Slag Cement and Portland Pozzolana Cement therefore should be correctly done as others, under sub-heading 2502.29 during the period March, 1992 to February, 1994. 7. In view of the above it is clarified that Portland Cement (including ordinary Portland Cement, Portland ..... X X X X Extracts X X X X X X X X Extracts X X X X
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