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2015 (10) TMI 1836 - CESTAT BANGALORE

2015 (10) TMI 1836 - CESTAT BANGALORE - 2015 (324) E.L.T. 395 (Tri. - Bang.) - Classification 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 .....

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me 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 .....

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ng and clearing Burnt Lime. Raw lime stone is burnt along with coal in a vertical shaft kiln. It was also stated by the respondent that calcium carbonate which is nothing but lime stone contains calcium carbonate, magnesium carbonate, etc. After burning it to the requirement, the product is graded for unburnt stone and final product is cleared by trade name as Burnt Lime . Thus, Calcium Carbonate (Ca Co3) after burning becomes Calcium Oxide and Carbon dioxide. The respondent had not taken Centra .....

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e classified as Calcium Oxide under CETH 2505.00 and the respondent should not be required to discharge the Central Excise duty. Periodical show-cause notices were issued and total Central Excise duty of ₹ 7,02,50,294/- was demanded from the respondent for the goods cleared from May 1995 to May 2004 with interest. 3. The proposal for demand of Central Excise duty and imposition of penalty in the show-cause notices was dropped and the claim of the respondent that the product is classifiable .....

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ally nothing but Calcium Oxide. The respective Chapter Headings under consideration are as follows : 25.05-2505.00 Mineral substances not elsewhere specified (including clay, earth colours, natural abrasives, sulphurs, slate and stone), lime, plasters with a basis of calcium sulphate, whether or not coloured, but not including plasters specially prepared for use in dentistry. 28.25-2825.00 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxide .....

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ve been calcined etc., the burnt lime would get excluded from Heading No. 25.05. The point was discussed in the 1st southzone Tariff-cum-General Conference held at Hyderabad on 23rd and 24th April 1991. The conference observed that Note 2 of Chapter 25 was amended in the Budget of 1990 vide Note No. 106/90 CE dated 16.5.90. As a result of the amendment, the words except where their context otherwise requires were incorporated at the beginning of Note 2 of Chapter 25 this amendment was done wit .....

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ngly, it is clarified that as there was a specific mention of lime under Heading 25.05 Burnt Lime would be appropriately classifiable under sub-heading 2505.60 of the schedule to CET Act, 1985. 5.3. HSN Explanatory Note under Tariff Heading 28.25 also excludes Calcium Oxide which has a purity less than 98% from Chapter 28 in view of the fact that what is covered under 28.25 is Calcium Oxide of purity 98%. The relevant Chapter Note is reproduced below : (11) CALCIUM OXIDE, HYDROXIDE and PEROXIDE .....

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for furnaces, in the manufacture of crucibles and for addition to concrete, in small pieces, to increase in resistance to water. Calcium peroxide (CaO) is a white or yellowish powder, hydrated (usually with 8 H2 O) sparingly soluble in water. Used as a bactericide and as a detergent, in medicine and in the preparation of cosmetics. Quicklime (calcium oxide) and slaked lime (calcium Hydroxide) are excluded (heading 25.22). 5.4. The Commissioner has also taken note of the fact that the words exce .....

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cal or physical processes (except crystallization), but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading or sub-heading. 5.5. On the basis of Tariff heading, HSN Explanatory Note, Board s Circular, Chemical Examiners report and the Chapter Note, it is necessary to consider whether Burnt Lime manufactured by the respondent can be considered as Calcium Oxide classifiable under CTH 28.25. 5.6. The department s conten .....

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