https://www.taxtmi.com/caselaws?id=91998 Chapter Note 2 to Chapter 25, as it stood before 20-3-1990, excluded roasted or calcined products and therefore prevailed over Heading 2505.00 for burnt lime and burnt dolomite. On that reading, the goods fell outside Chapter 25 and were classifiable under Heading 2804.90 for the relevant period. The later insertion of the words "Except where their context otherwise requires" was treated as a substantive amendment effective only from 20-3-1990, not as a retrospective clarification. Dictionary meanings and HSN Explanatory Notes could not override the clear chapter note. The lower classification was set aside and relief followed for the pre-amendment period. en-us Wed, 16 Jul 1997 00:00:00 +0530 Sat, 22 Oct 2011 14:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91998 Chapter Note 2 to Chapter 25, as it stood before 20-3-1990, excluded roasted or calcined products and therefore prevailed over Heading 2505.00 for burnt lime and burnt dolomite. On that reading, the goods fell outside Chapter 25 and were classifiable under Heading 2804.90 for the relevant period. The later insertion of the words "Except where their context otherwise requires" was treated as a substantive amendment effective only from 20-3-1990, not as a retrospective clarification. Dictionary meanings and HSN Explanatory Notes could not override the clear chapter note. The lower classification was set aside and relief followed for the pre-amendment period. Case-Laws Central Excise Wed, 16 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91998