9911796707
TMI Blog1994 (8) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... -1986 with the Supdt. of Central Excise, Tiruchengode, classifying burnt lime under Chapter Heading No. 2804.90 of the Central Excise Tariff. This was approved by the Assistant Collector of Central Excise, Erode on 30-6-1986. On 6-10-1986 another classification list was filed, claiming exemption of duty for burnt lime used in the manufacture of Bleach Liquor, which was also approved by the Assistant Collector of Central Excise, Erode. Subse- quently, the appellant filed a classification list effective from 1-3-1987, classifying burnt lime under the same Chapter Heading No. 2804.90. While approving the classification list the Asstt. Collector, however, changed the Chapter Heading to 2505.00 and modified the same effective from 6-10-1986. Agg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was not relevant for deciding the issue and on that basis, he has concluded that the burnt lime was only crude Calcium Oxide and, therefore, appropriately classifiable under Chapter 25. The ld. Collector in the impugned order has upheld this finding and has come to the same conclusion that the Chapter Note 2 of the Chapter 25 is not attracted, and has held that : What is roasted is Calcium Carbonate and not the disputed product namely Calcium Oxide, in as much as, the disputed product containing impurities mentioned above is straightaway taken for further use i.e. in crude form and not in purified form. If it is purified to produce technical grade Calcium Oxide, then it falls under Chapter 28. Thus he has concluded that the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue. 5. Learned advocate submitted that the Tribunal in the case of M/s. Well Industries v. Collector of C. Ex., Order No. 321/91-C, dt. 12-12-1991 has followed the judgment rendered by the Tribunal in the case of M/s. Madhusudan Ceramics v. Collr. of C. Ex. as reported in 1991 (53) E.L.T. 90 and has held that the product burnt lime/quick lime is not classifiable under Chapter 25 in view of the Note 2 of the said chapter. Learned advocate argued that the Collector has not properly applied the Chapter Note 2 of Chapter 25 and has wrongly held that the product in question is in a crude form. She submitted that the department had accepted the manufacturing process, as can be seen from the order-in-original on dt. 31-1-1989 passed by Asstt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no demand has been raised in respect of these periods in question. She also pointed out that the burnt lime is a separate chemically defined compound and it is rightly classifiable under Chapter Heading 28.25. In this context, she relied on the ruling rendered by the Hon ble Supreme Court of India in the case of M/s. Toshiba Anand Batteries Ltd. v. Collector of Customs as reported in 1991 (51) E.L.T. 200, wherein the Hon ble Supreme Court while considering the product Electrolytic Manganese dioxide had held that only crude form will come within the Chapter Heading 25 and if any process had been carried out for the purpose of purification then they would be excluded from the said Chapter 25. She argued as there were processes carried out in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Well Industries. However, it can be noticed that the Tribunal did not consider the alternate classification under Chapter 28. In the present case, the department has not disputed the manufacturing process, which is extracted from the order-in-original dt. 21-10-1993 (supra). The product has been obtained by calcination and after partially burning the same. It is also cooled to 650oF and stored in the siles and this is known as Burnt lime (CaO). Therefore, the product is in a pure form and not in a crude stage. As can be seen from Chapter Heading 25, the chapter covers Minerals . The Note 2 of Chapter 25 does not cover the product that has been roasted, calcined or obtained by mixing. It only covers those products which have been washe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the product is excluded from the Chapter 25. The Hon ble Supreme Court of India in the case of M/s. Toshiba Anand Batteries Ltd., 1991 (51) E.L.T. 200 (SC) has also examined the question of classification of Electrolytic Manganese dioxide and has held that the Chapter 25 of Customs Tariff applies to Manganise oxide of crude form only. 9. The Supreme Court s judgment is more helpful to the appellants and not to the Revenue. 10. The issue pertaining to the classification under Chapter 28 has not been examined by the lower authorities. The assessee is claiming the classification under Chapter Heading 28.25 of Central Excise Tariff which reads as follows : 28.25. 2825.00 Hydrazine and hydroxylamine and their inorga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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