Hydrated lime not excisable under central excise, with Tribunal following earlier precedent and granting consequential relief.

Hydrated or slaked lime was treated as non-excisable, the Tribunal following earlier decisions that held hydrated lime did not attract central excise duty. Applying that settled view to the dispute, it rejected the Revenue's position. The impugned orders were set aside and the appeal was allowed with consequential relief.

---

---

Issues: Whether hydrated or slaked lime is an excisable commodity liable to central excise duty.

Analysis: The issue was treated as covered by earlier Tribunal decisions holding that hydrated lime is not excisable. Following that ratio, the Tribunal applied the same view to the present dispute and rejected the Revenue's position.

Conclusion: Hydrated or slaked lime is not an excisable commodity. The impugned orders were set aside and the appeal was allowed with consequential relief.

---