1997 (11) TMI 108 - SC - Central Excise

Summary

Issues involved: Interpretation of Chapter Note 2 of Chapter 25 of the Central Excise Tariff regarding the exigibility of quick lime and hydrated lime to Excise duty.

Summary:
The Customs, Excise and Gold (Control) Appellate Tribunal held that quick lime and hydrated lime were not exigible to Excise duty based on Chapter Note 2 of Chapter 25. Chapter Note 2 specifies that certain processes like washing, crushing, grinding, etc., are covered under Heading Nos. 25.01, 25.03, and 25.05, but not processes like roasting or calcination. However, quick lime and hydrated lime are obtained by calcination, which falls outside the scope of Chapter 25. The Collector of Customs and Central Excise argued that the chapter note excludes products like calcium oxide obtained through roasting, but the exact interpretation was unclear. The Court noted that in technical matters, the Tribunal's findings should not be disturbed without valid reasons, and in this case, no such reasons were found. Therefore, the appeals were dismissed with no order as to costs.