CEMENTO CORPORATION LTD. vs COLLECTOR OF CENTRAL EXCISE

The case concerns the classification of 'Lympo' (a lime-pozzolana mixture) for the purpose of excise duty under the Central Excise and Salt Act, 1944. The appellant contended that the product is a cement substitute and should be classified under Tariff Item 68, while the respondent argued it is a variety of cement exigible to duty under Tariff Item 23. The Court was required to determine if the product's composition and properties aligned with the statutory definition of cement.