https://www.taxtmi.com/caselaws?id=95854 Products consisting mainly of plaster of paris with a small admixture of asbestos remained classifiable under Heading 25.05 because that heading covers plaster based on calcium sulphate, and Note 2 to Chapter 25 excludes only goods processed beyond permitted mechanical or physical operations. The minor asbestos content did not change the essential character of the goods or remove them from Heading 25.05. Heading 6807.90 was inapplicable because the goods were plaster in powder form and not an article covered by that heading. The classification under Heading 25.05 was therefore upheld and the contrary view was set aside. en-us Tue, 01 Aug 2000 00:00:00 +0530 Thu, 15 Dec 2011 14:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95854 Products consisting mainly of plaster of paris with a small admixture of asbestos remained classifiable under Heading 25.05 because that heading covers plaster based on calcium sulphate, and Note 2 to Chapter 25 excludes only goods processed beyond permitted mechanical or physical operations. The minor asbestos content did not change the essential character of the goods or remove them from Heading 25.05. Heading 6807.90 was inapplicable because the goods were plaster in powder form and not an article covered by that heading. The classification under Heading 25.05 was therefore upheld and the contrary view was set aside. Case-Laws Central Excise Tue, 01 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95854