1996 (9) TMI 271 - AT - Central Excise

Summary

The issue was the classification of 'Calcined Lime Stone.' The appellants argued it is excluded from Chapter 25 due to the calcination process. The Tribunal agreed based on Note 2 to Chapter 25. The product goes out of Chapter 25 if obtained by calcination. The Tribunal set aside the impugned orders and allowed the appeals.