https://www.taxtmi.com/caselaws?id=80944 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. en-us Tue, 13 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 13:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80944 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. Case-Laws Central Excise Tue, 13 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80944