1999 (5) TMI 187

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....nath, Advocate, for the Respondent. [Order per : S.S. Kang, Member (J)]. - The Revenue has filed this appeal against the Order-in-Original passed by the Collector of Central Excise, Jaipur. 2. In the impugned order the Collector of Central Excise held that the Plaster of Paris manufactured by the respondents was not classifiable under Heading 25.05 of the Central Excise Tariff (in sh....

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....rushed and then it is calcined in rotary drum and thereafter it is pulverised, recalcined and then cooled. The Collector has in the impugned order, after taking into consideration Chapter Note 2 of Chapter 25, held that the product in question is not classifiable under Heading 25.05. We find that the issue is covered by the decision of the Tribunal in the case of Madhusudan Ceramics v. C.C.E. - [1....

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....nd stone) lime; plasters with a basis of calcium sulphate, whether or not coloured, but not including plasters specially prepared for use in density. 12%   Thus by reading the Note 2, it is clear that it does not cover products that have been roasted, calcined or obtained by mixing. Chapter 25.05 includes plasters with a basis of calcium sulphate but such plasters which are obtained ....