https://www.taxtmi.com/caselaws?id=85802 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. en-us Tue, 17 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 12:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85802 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. Case-Laws Central Excise Tue, 17 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85802