Jindal Stainless (Hisar) Ltd. Vs Commissioner of Customs (CESTAT Delhi)
The appeal before the CESTAT Delhi arose from the reclassification of imported quicklime by the customs authorities from Heading 25.22 to Heading 28.25 of the Customs Tariff Act, resulting in a demand for differential customs duty. The appellant contended that the imported product was quicklime manufactured by roasting (calcining) limestone and was correctly classifiable under Heading 25.22. The appellant explained the manufacturing process, submitted that quicklime is specifically covered under Heading 25.22, and argued that Chapter Note 1 to Chapter 25 could not exclude a product expressly covered by that heading. It relied upon the HSN description stating that quicklime is an impure calcium oxide obtained by calcining limestone and that only purified calcium oxide and calcium hydroxide fall under Heading 28.25. The appellant also relied on Rule 3(a) of the General Rules for Interpretation, contending that the specific entry for quicklime should prevail over the more general entry under Heading 28.25. It further submitted certificates of analysis showing calcium oxide (CaO) content of about 92.5% and 92.9%, and relied upon decisions including Bhadradri Minerals Pvt. Ltd., Ganesh International, Sakshi Makfin Pvt. Ltd., and Gulshan Polyol Ltd. The appellant distinguished the Advance Ruling in Lhoist India Pvt. Ltd., arguing that its facts were materially different and referring to observations made by Justice P.V. Reddy regarding the applicant’s request for classification under Chapter 28.
