2000 (8) TMI 586

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....the Appellant. Shri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of two products manufactured by the appellant, Thermolite hardsetting and Nulite hardsetting. It is common ground that each of the products consists of plaster of paris (calcium sulphate) to the extent of 90% with a small ....

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....os. 25.01, 25.03 and 25.05 cover only products which have been washed (even with chemical substances, eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, or concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products that have been roasted, calcined....