https://www.taxtmi.com/caselaws?id=110134 Burnt lime produced by heating limestone to a high temperature and calcining it to remove carbon dioxide is excluded from Chapter 25 by Note 2, because that note covers only products subjected to specified mechanical or physical processes and expressly excludes roasted or calcined products. On that basis, burnt lime does not fall within Heading 25.05 of the Central Excise Tariff Act, 1985. The article further states that, since the impugned product was outside the tariff entry invoked by the department, the duty demand and penalty were unsustainable. en-us Fri, 18 Jan 1991 00:00:00 +0530 Fri, 13 Apr 2012 18:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110134 Burnt lime produced by heating limestone to a high temperature and calcining it to remove carbon dioxide is excluded from Chapter 25 by Note 2, because that note covers only products subjected to specified mechanical or physical processes and expressly excludes roasted or calcined products. On that basis, burnt lime does not fall within Heading 25.05 of the Central Excise Tariff Act, 1985. The article further states that, since the impugned product was outside the tariff entry invoked by the department, the duty demand and penalty were unsustainable. Case-Laws Central Excise Fri, 18 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110134