COMMISSIONER OF C. EX. Vs. SABOO REFRACTORIES

JUDGEMENT

(1.) THE short question that has arisen is whether Magnesium Oxide is to be classified under Tariff heading 2505 as contended by the manufacturer or under Chapter heading 2825 as contended by the Revenue. Sub -heading 2825 under Chapter 28 is falling under Section 6 of Central Excise Tariff Act. Sub -heading 2505 falls under Chapter 25 in Section 5 of the Act. Note 3 to Chapter 28 states that subject to provisions of note 1 to Section 6, Sodium Chloride or Magnesium Oxide will not fall under this chapter. Note 1 to Section 6 does not contain any provision bringing within the purview of that Section Magnesium Oxide. So it is crystal clear that Magnesium Oxide cannot fall within headings contained in Chapter 28. This means that the Revenue's contention that Magnium Oxide should fall under Sub -heading 2825 cannot be accepted. Consequently, we dismiss the appeal.