https://www.taxtmi.com/caselaws?id=44881 Chapter Note 2 to Chapter 25 of the Central Excise Tariff covered products subjected to mechanical or physical processes such as washing, crushing, grinding, powdering or sifting, but expressly excluded products obtained by roasting or calcination. Quick lime and hydrated lime, being manufactured through calcination, therefore fell outside Chapter 25 and were not liable to excise duty under that chapter. The technical findings accepted by the Tribunal were not shown to be erroneous, so there was no basis to interfere with its conclusion in favour of the assessee. en-us Thu, 27 Nov 1997 00:00:00 +0530 Mon, 12 Jan 2015 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44881 Chapter Note 2 to Chapter 25 of the Central Excise Tariff covered products subjected to mechanical or physical processes such as washing, crushing, grinding, powdering or sifting, but expressly excluded products obtained by roasting or calcination. Quick lime and hydrated lime, being manufactured through calcination, therefore fell outside Chapter 25 and were not liable to excise duty under that chapter. The technical findings accepted by the Tribunal were not shown to be erroneous, so there was no basis to interfere with its conclusion in favour of the assessee. Case-Laws Central Excise Thu, 27 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44881