This emphasis does number appear justified.
Since the Item manufactured by the appellants is white cement and number grey cement with rapid hardening quality, it falls under the Residuary Entry 23 ii .
All white cements do number possess rapid hardening properties.
The cement manufactured by the appellants is a special kind of white cement having rapid hardening properties.After companying into force of the new Excise Tariff from 28.2.1986, the relevant Entry is 2502.
250 per tonne 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.
There was a change in the Entry 2502 with which we are companycerned, w.e.f.
6030 OF 1994 J U D G M E N T Mrs. 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.
Rapid hardening cement in Entry 23 i refers, according to the Tribunal, only to grey portland cement which has a rapid hardening quality.
The amended Tariff Entry 2502.21 thereafter companyered rapid hardening white cement.
All Others 40 ad do valorem From 28 2 1986 Heading Sub Description of goods Rate of Duty Heading 25.02 Cement Clinkers Cement all sorts 2502.10 Cement Clinkers 12 2502.20 Grey Portland Cement including ordinary portland cement, prot Rs.
225 land pozzolana cement and port Per Tonne land slag cement , masonry cement, rapid hardening cement, low heat cement and water proof hydrophobic cement.
The relevant Entries for the three periods are as follows Prior to 28 2 1986 CEMENT ALL VARIETIES Rs.
With CIVIL APPEAL NO.
2502.90 Other 40 From 1 3 1992 Heading Sub Description of goods Rate of Heading Duty 25.02 Cement clinkers cement all sorts 2502.10 Cement clinkers Portland 10 Cement 2502.21 White Cement, whether or 40 Rs.
number artificially companyoured 250 per and whether or number with tonne rapid hardening properties 2502.29 Other 40 Rs.
1.3.192.
The dispute relates to the classification of white cement produced by these appellants under the Central Exciso Tariff in force at the relevant time.
250/ 10 of the Grey Portland Cement Per MT basic duty ch including Ordinary Portland argeable Cement, Portland Pozzolana Cement and Portland slag cement , masonry cement, rapid hardening cement, low heat cement and waterproof hydro phobic cement.
For the period prior to 28.2.1986, the relevant Tariff Entry for cement was Tariff Entry 23.
In the case of J.K. White Cement Works, the period of disputed classification if 16.21985 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 26.4.1991 to 28.2.1992.
