https://www.taxtmi.com/caselaws?id=3273 The ruling classified the high purity burnt lime, primarily containing calcium oxide and permissible impurities, under sub-heading 2825 90 90 of Chapter 28 of the Central Excise Tariff Act, 1985. The decision was based on the exclusion of burnt lime from Chapter 25 due to the calcination process, the product's resemblance to a separate chemically defined compound under Chapter 28, and the support from Harmonized System of Nomenclature (HSN) Explanatory Notes. The ruling emphasized the product's purity level and intended industrial use as key factors in its classification. en-us Mon, 13 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3273 The ruling classified the high purity burnt lime, primarily containing calcium oxide and permissible impurities, under sub-heading 2825 90 90 of Chapter 28 of the Central Excise Tariff Act, 1985. The decision was based on the exclusion of burnt lime from Chapter 25 due to the calcination process, the product's resemblance to a separate chemically defined compound under Chapter 28, and the support from Harmonized System of Nomenclature (HSN) Explanatory Notes. The ruling emphasized the product's purity level and intended industrial use as key factors in its classification. Case-Laws Central Excise Mon, 13 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3273