Burnt lime classification under the Central Excise Tariff favoured Heading 25.05 over calcium oxide under Heading 28.25.

Burnt lime manufactured from limestone and coal was classified under Heading 25.05 of the Central Excise Tariff, not under Heading 28.25 as calcium oxide. The decisive factor was its chemical composition: the product was burnt lime obtained by calcination, with purity of about 70% to 75%, whereas Heading 28.25 and the HSN notes contemplate calcium oxide of about 98% purity. The tariff description, Chapter 25 notes, the express reference to lime, and the Board circular all supported classification under Heading 25.05. The challenge to that classification therefore failed.

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Issues: Whether burnt lime manufactured from lime stone and coal is classifiable under Heading 25.05 of the Central Excise Tariff Act, 1985 as lime, or under Heading 28.25 as calcium oxide.

Analysis: The product was found to be burnt lime obtained by calcination, with chemical composition showing only about 70% to 75% purity, not the 98% purity associated with calcium oxide under Heading 28.25 as explained in the HSN Explanatory Notes. The Board's circular clarifying that burnt lime is appropriately classifiable under Heading 25.05, together with the tariff description, chapter notes, and the HSN guidance, supported classification under Heading 25.05. The presence of the words "except where their context otherwise requires" in Chapter 25 and the specific mention of lime in that chapter further reinforced that burnt lime falls within Heading 25.05 rather than Chapter 28.

Conclusion: Burnt lime was held classifiable under Heading 25.05 and not under Heading 28.25, so the Revenue's challenge failed.

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