cement rate of tax

There are 2 different HSN codes depending upon the type of cement-

1. HSN 2523 Portland cement, aluminous cement, sl*g cement, super sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers

Rate of Tax is 28%

2. HSN 3816 Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801

Rate of Tax is 18%

As per me normal cement would attract rate of 28%