Cemento Corporation Ltd vs Collector Central Excise

The Supreme Court addressed the classification of 'Lympo', a lime-pozzolana mixture, under the Central Excise and Salt Act, 1944, specifically Tariff Item 23 concerning cement. The Court held that 'Lympo' does not fall under the definition of cement as specified in the Act, and thus should be classified under Tariff Item 68, which covers goods not elsewhere specified. The Court ruled in favor of the appellant, allowing the exemption from excise duty based on the certification from the Khadi and Village Industries Commission, thereby overturning the demand for duty by the excise authorities.