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2009 (8) TMI 523 - AT - Central ExciseManufacture- the demand of duty on limestone purchased in lumps and broken into small pieces, the contention of the appellants that the process does not amount to ‘manufacture’. In the light of the decision of S.A.I.L. v. Collector of Central Excise [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 appeal allowed.
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