https://www.taxtmi.com/caselaws?id=105853 Precipitated calcium carbonate produced from limestone by washing, crushing, calcination, hydration and carbonation was treated as a separate commercially known, chemically defined compound rather than a mere mineral product. The process was held to go beyond mechanical treatment under Chapter 25 and to attract Note 2 to that Chapter, so the product was excluded from Chapter 25 classification. The uncoated variety was classified as a carbonate under Chapter 28, while the coated variety, on the HSN-based view adopted, fell under Heading 3823.00. Reliance on technical literature and earlier exemption cases was not accepted because they concerned different tariff language. The Revenue's classification was upheld and the appeal failed. en-us Thu, 10 Dec 1998 00:00:00 +0530 Sat, 10 Mar 2012 12:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105853 Precipitated calcium carbonate produced from limestone by washing, crushing, calcination, hydration and carbonation was treated as a separate commercially known, chemically defined compound rather than a mere mineral product. The process was held to go beyond mechanical treatment under Chapter 25 and to attract Note 2 to that Chapter, so the product was excluded from Chapter 25 classification. The uncoated variety was classified as a carbonate under Chapter 28, while the coated variety, on the HSN-based view adopted, fell under Heading 3823.00. Reliance on technical literature and earlier exemption cases was not accepted because they concerned different tariff language. The Revenue's classification was upheld and the appeal failed. Case-Laws Central Excise Thu, 10 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105853