2009 (10) TMI 99

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... bunal has erred on facts and in law in relying on the decision of this Court in the case of Gulshan Sugar and Chemical Works, reported as 2005 (179) E.L.T. A205 (S.C.) . inasmuch as the process involved in the manufacture of assessee s final product, viz. Precipitated Chalk is different from Precipitated Calcium Carbonate . However, on a query by us, learned counsel conceded that the chemical .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dabad in Appeal No. E/3192/04. By the impugned order the Tribunal has come to the conclusion that Precipitated Calcium Carbonate is classifiable under Heading 2836.90 and not under Heading 2505.90, as claimed by the assessee. 2. It is clear from the impugned order that for coming to the said conclusion the Tribunal has relied on the decision of this Court in the case of Gulshan Sugar and Chem .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X