INDIAN RAYON & INDUST. LTD vs COLLECTOR OF CENTRAL EXCISE,JAIPUR

The Supreme Court addressed the classification of white cement under the Central Excise Tariff, specifically examining Tariff Entry 23 prior to 28.2.1986 and Entry 2502 from 28.2.1986 onwards. The Court held that the amended Tariff Entry 2502.21, effective from 1.3.1992, specifically covered rapid hardening white cement, thereby clarifying the applicable duty rates. The judgment affirmed the classification and duty obligations of the appellants for the specified periods under the relevant tariff entries.