TMI Blog2013 (10) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fit of notification. On this ground impugned order has been passed and demand for duty on the imports made by the appellant during the period from 01.04.2006 to 04.05.2011 amounting to more than Rs. 1.08 crores has been demanded. Further penalties have imposed under Section 114A and 114AA of Customs Act 1962 and redemption fine also has been imposed. 2. The learned advocate submits that appellants have been importing this product even before the Notification No. 21/2002 was issued. He submits that all through they have been declaring the product as Aluminous Cement only whether there was exemption or not. Further he also submits that they were submitting commercial invoices and test report of the manufacturer which would show that cemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mis-declare the goods and they had continued the same practice which was followed by them earlier and continued to claim exemption. He points out that even now exemption Notification No. 21/2002 provides exemption to Aluminous Cement. He submits that during the relevant time when Notification No. 15/2012 superceded Notification 21/2002-Cus., the Government has not chosen to amend the description for providing the exemption namely Aluminous Cement. 3. Learned AR would submit that the appellant has clearly mis-declared the Aluminous Cement and Aluminous Cement cannot be considered as High Alumina Refractory Cement . He relies on the reply to question no. 6 given by one Shri Thumma Antony working as General Manager of the appellant to submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the General Manager and some invoices issued to other importers by the supplier wherein the product SECAR68 (brand name) supplied to the appellant as Aluminous Cement has been described as High Alumina Refractory Cement . First of all we find that as submitted by the learned counsel, earlier Aluminous Cement and other hydraulic cements were both covered under different headings. Both are independent of each other. This would mean 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 5. Further we also find that in the book written by T.D. Robs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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