https://www.taxtmi.com/caselaws?id=83410 Calcined burnt lime (CaO) is treated as outside Chapter 25 because Chapter Note 2 preserves only minerals subjected to physical processes such as washing, crushing or grinding, and excludes goods that undergo roasting or calcination and thereby change chemically. The text notes that burnt lime results from high-temperature calcination and is therefore not a crude mineral product under Chapter 25. It also records that the correct tariff entry under Chapter 28 was not examined by the lower authorities, so the classification issue required fresh adjudication on the proper remaining heading. en-us Fri, 05 Aug 1994 00:00:00 +0530 Wed, 13 Jul 2011 12:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83410 Calcined burnt lime (CaO) is treated as outside Chapter 25 because Chapter Note 2 preserves only minerals subjected to physical processes such as washing, crushing or grinding, and excludes goods that undergo roasting or calcination and thereby change chemically. The text notes that burnt lime results from high-temperature calcination and is therefore not a crude mineral product under Chapter 25. It also records that the correct tariff entry under Chapter 28 was not examined by the lower authorities, so the classification issue required fresh adjudication on the proper remaining heading. Case-Laws Central Excise Fri, 05 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83410