1999 (5) TMI 187 - AT - Central Excise

Summary

Issues: Classification of Plaster of Paris under Heading 25.05 of the Central Excise Tariff prior to 20-3-1990.

The Appellate Tribunal CEGAT, New Delhi, heard an appeal against the Order-in-Original passed by the Collector of Central Excise, Jaipur. The Collector had classified Plaster of Paris manufactured by the respondents and held that it was not classifiable under Heading 25.05 of the Central Excise Tariff before 20-3-1990. The respondents were engaged in manufacturing Plaster of Paris, and after a show cause notice, the proceeding was dropped by the Collector. The issue revolved around whether the Plaster of Paris manufactured by the respondents fell under Heading 25.05 of the CET before 20-3-1990. The Collector's decision was based on the manufacturing process, which involved crushing raw gypsum, calcining, pulverizing, recalcining, and cooling. The Tribunal considered Chapter Note 2 of Chapter 25, which specified that products obtained by roasting, calcination, or mixing were excluded from classification under Heading 25.05. Referring to a previous case decision, the Tribunal concluded that the Plaster of Paris in question was excluded from Chapter 25.05 due to the process involving roasting and calcination. Consequently, the Tribunal found no fault in the Collector's order and rejected the appeal. Additionally, the cross objection filed by the respondent was also disposed of in the same terms.

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