Central Excise - Classification of 'special grey port-land cements' - Whether under Sub-heading No. 2502.20 as 'grey portland cements' or under Sub-heading 2502.90 as 'other' cements - Whether the revised classification should be retrospective or prospective in nature - Doubts regarding - Clarificat

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..... of 'special grey port-land cements' - Whether under Sub-heading No. 2502.20 as 'grey portland cements' or under Sub-heading 2502.90 as 'other' cements - Whether the revised classification should be retrospective or prospective in nature - Doubts regarding - Clarification thereof Circular No. 54/89 Dated 20-9-1989 [From F. No. 115(13) 89-CX.1II] Government of India Ministry .....

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..... e such 'special grade grey portland cements' were earlier classified under Sub-heading No. 2502.90 as 'other' cements and, later on, it is decided to revise the classification to sub-heading No. 2502.20 as 'grey portland cements' whether the revised classification should take effect prospectively or retrospectively. 2. The matter has been examined by the Board. The Board has noted that the Sub-h .....

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..... Pvt. Ltd. v. Union of India and Others (Civil Appeal No. 1110 of 1986 [1988 (35) E.L.T. 349 (S.C.)]. The parties would be at liberty to avail of appellate remedies, if they felt aggrieved. 3. The above guidelines may be brought to the notice of the lower field formations and the trade interest may also be suitably advised. 4. All pending assessment may be finalised on the above basis. - Circ .....

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