2000 (8) TMI 586

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..... per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the classification of two products manufactured by the appellant, Thermolite hardsetting and Nulite hardsetting. It is common ground that each of the products consists of plaster of paris (calcium sulphate) to the extent of 90% with a small amount of asbestos. The appellant had claimed classification of the g .....

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..... s which have been washed (even with chemical substances, eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, or concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products that have been roasted, calcined, obtained by mixing or subjected to processi .....

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..... he heading requires an interpretation contrary to the note. 4. Apart from this heading 6807 produced by the department would clearly not apply to the goods. Plaster is stated to be in the form of powder. Heading 6807 will only cover article other than those elsewhere specified. The powder would not be an article within the meaning of the note. 5. The appeal is allowed and impugned order set as .....

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