1991 (1) TMI 392

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....arasimha Murthy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  The Collector of Central Excise, Bhubaneswar by his Order-in-Original No. 33(2505) CE/11-A/89-Collr. 5/90, dated 18-6-1990 has confirmed a duty demand of Rs. 1,35,20,883/- made in Show Cause Notice dated 15-9-1989 issued under Rule 9(2) of Central Excise Rules, 1944 read with provisio to Section 11A of t....

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....hapter 25 of CET Act, 1985. The learned Collector has in the impugned order held that the impugned goods were manufactured, cleared, consumed captively without payment of Central Excise duty, without filing price list and without observing the Central Excise formalities and hence they had contravened the provisions of Rule 9(1), 173C and 173Q of the Central Excise Rules, 1944. 3. We have h....

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....creened, or concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation) but not products that have been roasted calcined or obtained by mixing. Heading No. Sub-heading No. Description of goods Rate of duty 25.05 2505.00 Mineral substances, not elsewhere specified (including clay, earth colors, nature abrasives, sulphures, s....

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.... CaO CO2" Therefore, it is very clear that the product is a roasted and calcined product. It is clearly exempted under Note 2 of Chapter 25. The question of excisability of product 'Plaster of Paris', which is obtained by a physical and mechanical process of crushing, grinding and calcination was considered by this Bench in the case of Madhusudan Ceramics v. Collector of Central Excise, Ahme....