Tariff classification of plaster of paris turns on calcination exclusion under Chapter 25, defeating Heading 25.05 coverage.

Plaster of Paris made from crushed raw gypsum, followed by calcination, pulverising, recalcination and cooling, was held to fall outside Heading 25.05 of the Central Excise Tariff for the period before 20-3-1990. Chapter Note 2 to Chapter 25 confined the relevant headings to products processed only by mechanical or physical operations such as washing, crushing, grinding and powdering, and excluded goods obtained by roasting, calcination or mixing. Because the product was admittedly obtained by roasting and calcination, it was not classifiable under Heading 25.05, and the Revenue's appeal failed.

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Issues: Whether plaster of paris manufactured by the respondent was classifiable under Heading 25.05 of the Central Excise Tariff prior to 20-3-1990.

Analysis: Chapter Note 2 of Chapter 25 restricts the scope of headings 25.01, 25.03 and 25.05 to products processed only by mechanical or physical operations such as washing, crushing, grinding, powdering and similar treatments, and specifically excludes products that have been roasted or calcined or obtained by mixing. The product in question was manufactured by crushing raw gypsum, calcining it in a rotary drum, pulverising, recalcining and cooling. Since plaster of paris was admittedly obtained by roasting and calcination, it fell outside the scope of Heading 25.05.

Conclusion: The product was not classifiable under Heading 25.05, and the Revenue's appeal failed.

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