1997 (11) TMI 108

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ms, Excise and Gold (Control) Appellate Tribunal, in the judgments and orders under appeal, held that quick lime and hydrated lime were not exigible to Excise duty. The conclusion was based upon Chapter Note 2 of Chapter 25 of the Central Excise Tariff as it read at the relevant time. Chapter 25 covered salt, sulphur, clay and stone, plastering materials, lime and cement. Chapter Note 2 read thus ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f M/s. Nuchem Industries Pvt. Ltd., thus :- "The Chapter Note 2 referred to by the party excluded products which are "roasted, calcined etc.". The note does not exclude products which are obtained as a result of roasting of certain products. To be precise the chapter note would exclude calcium oxide which is roasted to obtain the form which would be classifiable under Heading 28.25." 3. It h....