Supreme Court · 2002 INSC 435 · Decided 23 October 2002
Cemento Corporation LTD. v. Collector Central Excise
- Court
- Supreme Court of India
- Citation
- 2002 INSC 435 · [2002] SUPP. 3 S.C.R. 210
- Case number
- CIVIL APPEAL No. 2657/1994
- Decided
- 23 October 2002
- Bench
- RUMA PAL, S.N. VARIAVA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises and Salt Act, 1944-First Schedule, Tariff Item 23(1), 23(2) and 68-Lympo, a lime-pozzolana mixture-Classification of for purpose C of Excise Duty-Excise Department claiming it a variety of cement exigible to duty- Assessee claiming it to be a cement substitute and thus classifiable upholding the order-On appeal held: Once it is admitted that Lympo is a cement substitute, Tribunal erred in holding that Lympo was cement or a variety of cement-Further if Lympo is not cement or a variety D of it under the 1985 Tariff Act it could not have been cement under the
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