Calcined lime excluded from Chapter 25 tariff coverage and not liable to excise duty under the tariff note.

Chapter Note 2 to Chapter 25 of the Central Excise Tariff covered products subjected to mechanical or physical processes such as washing, crushing, grinding, powdering or sifting, but expressly excluded products obtained by roasting or calcination. Quick lime and hydrated lime, being manufactured through calcination, therefore fell outside Chapter 25 and were not liable to excise duty under that chapter. The technical findings accepted by the Tribunal were not shown to be erroneous, so there was no basis to interfere with its conclusion in favour of the assessee.

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Issues: Whether quick lime and hydrated lime, being products obtained by calcination, fell outside Chapter 25 of the Central Excise Tariff and were not exigible to excise duty.

Analysis: Chapter Note 2 to Chapter 25 covered only products that had been washed, crushed, ground, powdered, sifted or subjected to similar mechanical or physical processes, but expressly excluded products that had been roasted or calcined. The goods in question were obtained by calcination and therefore did not fit within the scope of the chapter entries. In matters involving technical processes, the Tribunal's findings were not to be lightly disturbed, and no reason was shown to interfere with its conclusion.

Conclusion: The goods were not exigible to excise duty under Chapter 25, and the issue was decided in favour of the assessee.

Ratio Decidendi: Where a tariff chapter note expressly excludes products obtained by calcination, goods manufactured through that process fall outside the relevant chapter entry and are not liable to excise duty.

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