Tariff classification excludes calcined plaster of paris from Heading 2505, defeating the excise demand.

Plaster of paris obtained from gypsum by roasting and calcination was held outside Heading 2505 because Chapter Note 2 to Chapter 25 covers only goods produced by washing, crushing, grinding and similar mechanical or physical processes, and expressly excludes roasted or calcined products. The Department failed to discharge the burden of proving the proposed classification, so the excise duty demand on that basis could not be sustained. As the product was found outside the heading, the claimed exemption under Notification No. 217/86 did not require examination, and the assessee obtained consequential relief.

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Issues: Whether plaster of paris obtained from gypsum by washing, crushing, grinding, roasting and calcination was classifiable under Heading 2505 of the Central Excise Tariff and consequently liable to central excise duty.

Analysis: Chapter Note 2 to Chapter 25 covers only products obtained by washing, crushing, grinding and other mechanical or physical processes, and expressly excludes products that have been roasted, calcined or obtained by mixing. The product in question was admittedly obtained by roasting and calcination. On that basis, it fell outside Heading 2505. The Department did not discharge the burden of establishing the proposed classification. In view of this finding, the claim for exemption under Notification No. 217/86 did not arise for examination.

Conclusion: The product was not classifiable under Heading 2505 and was not excisable on the basis adopted by the Department; the demand could not be sustained, and the appeal succeeded.

Final Conclusion: The classification adopted in the impugned order was set aside and the assessee obtained consequential relief.

Ratio Decidendi: Where a tariff note expressly excludes goods obtained by roasting or calcination, a product so obtained cannot be brought within the covered heading merely because it is derived from a mineral covered in the tariff description.

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