Burnt lime excluded from Chapter 25 because roasted or calcined products do not fall under Heading 25.05.

Burnt lime produced by heating limestone to a high temperature and calcining it to remove carbon dioxide is excluded from Chapter 25 by Note 2, because that note covers only products subjected to specified mechanical or physical processes and expressly excludes roasted or calcined products. On that basis, burnt lime does not fall within Heading 25.05 of the Central Excise Tariff Act, 1985. The article further states that, since the impugned product was outside the tariff entry invoked by the department, the duty demand and penalty were unsustainable.

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Issues: Whether burnt lime, being a roasted and calcined product, falls within Chapter Heading 25.05 of the Central Excise Tariff Act, 1985 or stands excluded by Note 2 to Chapter 25.

Analysis: Note 2 to Chapter 25 covers only products that have been washed, crushed, ground, powdered, levigated, sifted, screened, or concentrated by specified mechanical or physical processes, and expressly excludes products that are roasted, calcined, or obtained by mixing. The product in question was produced by heating limestone to a high temperature and calcining it to remove carbon dioxide, which brings it within the excluded category. As the goods are a roasted and calcined product, they do not answer the tariff description relied upon by the department.

Conclusion: Burnt lime is excluded from Chapter 25 under Note 2 and is not classifiable under Heading 25.05.

Final Conclusion: The duty demand and penalty were unsustainable because the impugned product was outside the tariff entry invoked by the department.

Ratio Decidendi: Products that are roasted or calcined are excluded from Chapter 25 by Note 2 and cannot be classified under Heading 25.05 on the basis of mere physical-process coverage.

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