Calcined limestone excluded from Chapter 25 because calcination falls outside the tariff note's permitted physical processes.

Calcined limestone was held to be excluded from Chapter 25 of the Central Excise Tariff Act, 1985 because Note 2 limits the chapter to mineral products processed only by washing, crushing, grinding, powdering, levigation, sifting, screening, concentration by flotation or similar mechanical or physical processes, and expressly excludes products that are roasted or calcined. Since the product was admittedly obtained by calcination, it could not be classified under Chapter 25. The Tribunal did not decide any alternative tariff heading because that question had not been finally examined below and was not argued for decision at this stage.

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Issues: Whether calcined limestone obtained by the process of calcination falls within Chapter 25 of the Central Excise Tariff Act, 1985 or stands excluded by Note 2 to Chapter 25.

Analysis: Chapter 25 covers specified mineral products, but Note 2 limits the headings to products that have undergone only washing, crushing, grinding, powdering, levigation, sifting, screening, concentration by flotation or similar mechanical or physical processes, and expressly excludes products that have been roasted, calcined, or obtained by mixing. Since the product in question was admittedly obtained by calcination, it was outside the scope of Chapter 25. The Tribunal also declined to record any finding on an alternate tariff heading because that issue had not been finally examined below and was not argued for decision at this stage.

Conclusion: Calcined limestone was not classifiable under Chapter 25 and the appeals succeeded with consequential relief.

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