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2013 (10) TMI 410 - CESTAT BANGALOREBenefit of Notification No. 21/2002 - Whether the ‘Aluminous Cement’ imported by the appellant is eligible for exemption under Sl. No. 448A of Notification No. 21/2002 Cus. or not - Held that:- Aluminous Cement or cement containing high portion of alumina may be classified under Aluminous Cement. In the absence of any heading in the tariff for cement containing high percentage of alumina, the only conclusion that would arise would be that High Alumina Refractory Cement containing high percentage of alumina would be classified under Refractory Cement only. Once the tariff heading changed and the High Alumina Refractory Cement was classified under other hydraulic cement, no doubt the question of the product which is known in the trade as High Alumina Refractory Cement would be under the relevant heading in the tariff and there cannot be any dispute on this aspect. In the information of General Manager of the appellant, Aluminous Cements, Calcium Aluminate Cements, High Alumina Refractory Cements or Refractory Cements are variously termed by suppliers and all of them would mean that they are Refractory Cements. The General Manager seems to opine that all these products are under one category. This is further confirmed by the European Standards produced by the learned counsel. In the European Standards it has been mentioned in Note 2 that Calcium Aluminate Cement has previously been known by several alternative names in different countries, e.g. High Alumina Cement, Aluminous Cement, High Alumina Melted Cement. This shows that Calcium Aluminate Cement and Aluminous Cement are used for the same category of cement which is what the General Manager is saying in his statement. Thus we find at least a portion of the statement of the General Manager is confirmed by the European Standards also. Claim of the appellant that there was no intention to mis-declaration and by and large the Calcium Aluminate Cement and Aluminous Cement etc. come under one category, seems to be prima facie correct - stay granted.
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