1996 (9) TMI 271

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....he Appellant. Shri A.K. Madan, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The issue involved in the present cases is the correct classification of the product `Calcined Lime Stone' manufactured by the appellants herein - According to the department, the product is nothing but quick lime covered under Chapter 25 of CETA, 1985 and under sub-heading 25.05....

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.... Type-I as under : CaCO3 + Steam Coal heating CaO + CO2 800o to 1100oC (goes off) The resultant product viz. calcined lime stone (impure lime) reached to cooling zone and finally drawn out which is mainly sold by them." 2. The ld. Counsel, Shri Pradeep Jain for the appellants places on record a copy of the Tribunal's Misc. Order No. 184/1990-C, dated 11-7-1990 in the case of M/s. ....

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....by calcination. Once this is an admitted position, the product goes out of Chapter 25. 3. The ld. DR submits that if the classification under Chapter 25 set aside, the matter may be remanded for fresh consideration as to alternate classification under any other heading of the tariff. However, since no other classification was ever considered by the authorities below nor any alternate class....