ORDER
V.K. Agrawal, Member (T)
1. The issue involved in the appeal, preferred by the Revenue, is whether Sulphate Resistant Portland Cement manufactured by the respondents is classifiable under sub-heading 2502.20 as claimed by them or under sub-heading 2502.90 as other cements as claimed by the Revenue.
2. Shri K. Srivastava, learned SDR mentioned that the hearing in this matter has been adjourned earlier to await the response of the Department about the decision of the Tribunal in the case of C.C.E., Rajkot v. Gujarat Hightech Industries Ltd. involving the same issue in which vide Final Order No. 384/96-C, dated 22-5-1996 the Tribunal has decided the classification of Sulphate Resistant Portland Cement under sub-heading 2502.20. The learned SDR fairly submitted that the Department has accepted the said order.
3. The respondents have also moved a Misc. application for producing additional evidence regarding process of manufacturing of cement. Shri S.N. Thakkar, learned Advocate, did not press the Misc. application in view of the Department accepting the Tribunal’s order in the case of Gujarat Hightech Industries Ltd. classifying the product under sub-heading 2502.20.
4. We observe that the issue regarding classification of Sulphate Resistant Portland Cement is not more res integra as the Tribunal in Gujarat Hightech Industries Ltd. vide Order No. 384/96-C, dated 22-5-1996 has classified the product under sub-heading 2502.20 after referring to the specification set out in British Institute of Specification ISI Specification and the American Standards Institute. Following the ratio of the said decision we reject the appeal filed by the Department. Misc. application is also dismissed as withdrawn.