https://www.taxtmi.com/caselaws?id=89369 Chapter Note 2 to Chapter 25 excludes lime, quick lime and hydrated lime produced by heating, roasting or calcining limestone from Heading 25.05. The exclusion permits only mechanical or physical processes that do not alter the product's structure; calcination falls outside that allowance. Consequently, these lime products are not classifiable under Heading 25.05 and are not liable to central excise duty under that heading. The position accords with prior Tribunal and Supreme Court rulings concerning the same goods. en-us Tue, 08 Sep 1998 00:00:00 +0530 Mon, 26 Sep 2011 15:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89369 Chapter Note 2 to Chapter 25 excludes lime, quick lime and hydrated lime produced by heating, roasting or calcining limestone from Heading 25.05. The exclusion permits only mechanical or physical processes that do not alter the product's structure; calcination falls outside that allowance. Consequently, these lime products are not classifiable under Heading 25.05 and are not liable to central excise duty under that heading. The position accords with prior Tribunal and Supreme Court rulings concerning the same goods. Case-Laws Central Excise Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89369