https://www.taxtmi.com/caselaws?id=110134 Burnt lime produced by heating and calcining limestone, thereby removing carbon dioxide, is excluded from Chapter 25 by Note 2 to the Central Excise Tariff. Note 2 limits Chapter 25 coverage to products subjected to specified mechanical or physical processes and expressly excludes roasted or calcined products. Since burnt lime is a calcined product, it does not fall within Heading 25.05 merely because it may otherwise resemble products covered by the listed processes. Classification under the tariff entry invoked for duty demand was therefore unavailable, rendering the related duty demand and penalty 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 and calcining limestone, thereby removing carbon dioxide, is excluded from Chapter 25 by Note 2 to the Central Excise Tariff. Note 2 limits Chapter 25 coverage to products subjected to specified mechanical or physical processes and expressly excludes roasted or calcined products. Since burnt lime is a calcined product, it does not fall within Heading 25.05 merely because it may otherwise resemble products covered by the listed processes. Classification under the tariff entry invoked for duty demand was therefore unavailable, rendering the related duty demand and penalty unsustainable. Case-Laws Central Excise Fri, 18 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110134