JUDGMENT

Ruma Pal, J.-The issue in this case relates to the classification for the purposes of excise duty of a product manufactured by the appellant, which the appellant claims is a cement substitute and not cement. The product is Lympo which is a lime - pozzolana mixture which the appellant manufactures under the trade-name "Gajaraj Lympo". The respondent s claim that lympo is in fact a variety of cement and was exigible to duty as such.

2. The issue has arisen in the context of the Central Excise and Salt Act, 1944 prior to its amendment in 1965. Cement was then specified in Tariff Item (T.I.) 23 in the First Schedule of that Act and was exigible to duty. The relevant entry then read as follows.

Item No. 23-Cement

Item No. Tariff Description Rate of duty

(1) Grey portland cement (including ordinary Two hundred portland cement, and fifty ruees

portland-pozzolana per metrictonne

    cement and portland slag cement), masonary cement, rapid hardening cement, low heat cement