https://www.taxtmi.com/caselaws?id=266561 Burnt lime manufactured from limestone and coal was classified under Heading 25.05 of the Central Excise Tariff, not under Heading 28.25 as calcium oxide. The decisive factor was its chemical composition: the product was burnt lime obtained by calcination, with purity of about 70% to 75%, whereas Heading 28.25 and the HSN notes contemplate calcium oxide of about 98% purity. The tariff description, Chapter 25 notes, the express reference to lime, and the Board circular all supported classification under Heading 25.05. The challenge to that classification therefore failed. en-us Tue, 26 May 2015 00:00:00 +0530 Mon, 04 Jan 2016 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266561 Burnt lime manufactured from limestone and coal was classified under Heading 25.05 of the Central Excise Tariff, not under Heading 28.25 as calcium oxide. The decisive factor was its chemical composition: the product was burnt lime obtained by calcination, with purity of about 70% to 75%, whereas Heading 28.25 and the HSN notes contemplate calcium oxide of about 98% purity. The tariff description, Chapter 25 notes, the express reference to lime, and the Board circular all supported classification under Heading 25.05. The challenge to that classification therefore failed. Case-Laws Central Excise Tue, 26 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266561