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2015 (10) TMI 1836 - CESTAT BANGALOREClassification of Burnt Lime - Raw lime stone is burnt along with coal in a vertical shaft kiln. - whether Burnt Lime manufactured by the respondent is classifiable as Calcium Oxide under CTH 2505.00 or not - Held that:- In the Tariff description, it is not specified ‘Burnt Lime’. Lime includes Burnt Lime also. In fact, it includes all types of limes. It is to be noted that Tariff heading as it reads now does not have specific heading for Burnt Lime, Calcium Hydroxide, etc. - What is covered by Chapter 28.25 is Calcium Oxide which of 98% purity or more. Admittedly in this case, the purity of the burnt lime is 70 to 75% only. Therefore, in view of the Board s Circular as well as HSN Explanatory Note, the product manufactured by the respondent has to be classified under CTH 25.05 only. From the raw materials used, the process employed or the parameters of the resultant product show that the Burnt Lime manufactured by the respondent is not classifiable under CETH 28.25. Hon’ble Supreme Court has already held in the case of Commissioner of Central Excise, Shillong vs. Wood Craft Products Ltd. [1995 (3) TMI 93 - SUPREME COURT OF INDIA] that HSN Explanatory Note can be used as a guide to resolve dispute relating to tariff classification and in this case, HSN Explanatory Notes as well as Board’s Circular clearly support the stand taken by the respondent. Moreover, lime is specifically mentioned under Chapter heading 28.25 and lime is general description and therefore, it can be said to cover ‘Burnt Lime’. - impugned order does not require any interference - Decided against Revenue.
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