9911796707
TMI Blog1993 (9) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondents. [Order per : S.D. Mohile, Member (T)]. - The issue involved is whether the product `LYMPO' which is admittedly a Cement substitute, is classifiable as cement. 2. Heard both sides. The appellants have furnished a lot of evidence in support of their claim that `LYMPO' is a cement substitute and not cement, e.g. the certificate issued by the State Govt. of Bihar under the Qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Technology cement is defined as any substance that acts as a binding agent and Webster Third New International Dictionary defines Cement as a binding element or agency, any fabricated substance to make objects adhere to each other. It is further claimed that it is well settled that Central Excise duty is not confined to goods conforming to ISI norms which are only for the purpose of quality co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk. Considering all the facts and circumstances, it appears to be an inferior type of Cement like `Sagol' and `Asmoh' as held by the Collector - though described as a Cement substitute. When the substitute is so much like the real thing, it is difficult not to hold it as the same. 8. Tariff Item 23 includes all varieties of Cement including products like `SAGOL' and `ASMOH'. We, therefore, uphold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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