2009 (8) TMI 523

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..... se [1991 (54) E.L.T. 414 (Tribunal)], held that- Chapter Heading 2505 does not cover products that have been roasted, calcined or obtained by mixing, while raw meal/slurry is a product obtained by mixing limestone, clay etc. The department does not seek classification of this item under any other heading of the Tariff. In the result, demands on both the products in dispute are set aside and the ap .....

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..... rrect in their contention that the product is not excisable for the reason that Chapter Heading 2505 does not cover products that have been roasted, calcined or obtained by mixing, while raw meal/slurry is a product obtained by mixing limestone, clay etc. The department does not seek classification of this item under any other heading of the Tariff. 2. In the result, demands on both the products .....

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