2001 (10) TMI 988

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..... nt. [Order per : Jyoti Balasundaram, Member (J)]. The above appeal and stay application arises out of the Order-in-Appeal passed by the Commissioner of Customs (Appeals), Kandla who has upheld the order of the Dy. Commissioner of Customs classifying the products imported by the applicants herein under heading 3214.90 of the Schedule to the Customs Tariff Act, 1975 as non-refractory surfa .....

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..... ommissioner, ruled out classification of the products under Chapter 25 as claimed by the importers on the ground that Note (1) to Chapter 25 excludes products which have been calcined, roasted........ from the purview of Chapter 25. Learned Counsel states that what has been missed is that in Note 1 to Chapter it is clear that the context of the Chapter has to be seen and Chapter heading 25.20 itse .....

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..... cement contained a percentage of gypsum has not been rebutted, still we are of the view that by itself would not amount to considering the products as plasters consisting of calcined gypsum under heading 25.20. 6. Further, the fact that the Dy. Commissioner of Customs, Chennai has ordered classification of plaster grey and easy render under Customs Tariff heading 25.21 and 25.01 respectively is .....

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