9911796707
TMI Blog1996 (9) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... : Jyoti Balasundaram, Member (J)]. The issue involved in the present cases is the correct classification of the product `Calcined Lime Stone manufactured by the appellants herein - According to the department, the product is nothing but quick lime covered under Chapter 25 of CETA, 1985 and under sub-heading 25.05. On the other hand, it is the case of the appellants that the product which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s off) The resultant product viz. calcined lime stone (impure lime) reached to cooling zone and finally drawn out which is mainly sold by them." 2. The ld. Counsel, Shri Pradeep Jain for the appellants places on record a copy of the Tribunal s Misc. Order No. 184/1990-C, dated 11-7-1990 in the case of M/s. Sunderson Mineral(s) Ltd. v. C.C.E., Indore in which the Tribunal has held that calcined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. DR submits that if the classification under Chapter 25 set aside, the matter may be remanded for fresh consideration as to alternate classification under any other heading of the tariff. However, since no other classification was ever considered by the authorities below nor any alternate classification is argued at this stage although it is pointed out by the ld. DR that Chapter 28 was one of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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