2000 (8) TMI 586 - AT - Central Excise

Summary

The appeal considered the classification of products Thermolite hardsetting and Nulite hardsetting by the appellant, containing plaster of paris and asbestos, under Heading 25.05. The department argued that Note 2 excludes the goods from this heading due to the presence of asbestos. However, the tribunal disagreed, stating that the heading includes the addition of other goods to calcium sulphate. The department's proposed classification under Heading 6807 was deemed inappropriate as it only covers articles other than those specified. The appeal was allowed, and the department's order was set aside.