https://www.taxtmi.com/caselaws?id=91446 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. en-us Wed, 26 May 1999 00:00:00 +0530 Tue, 18 Oct 2011 10:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91446 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. Case-Laws Central Excise Wed, 26 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91446