ITC Ltd. Vs Commissioner of Customs (CESTAT Kolkata)
CESTAT Kolkata held that Quicklime is rightly classifiable under Customs Tariff Heading [CTH] 2522 1000 since the purity of Calcium Oxide is less than 98%. Accordingly, order classifying under 2825 9090 set aside.
Facts- The appellant filed various Bills of Entry declaring the imported goods as “PCC Lime 0/20MM (Quicklime)(Pulp Conversion Chemical)”. The appellant sought classification of the said goods imported under Customs Tariff Item No. 2522 1000. However, the assessing officer assessed the impugned Bills of Entry under Customs Tariff ltem No. 2825 9090 u/s. 17(4) of the Customs Act, 1962.
Later on, orders were passed u/s. 17(5) of the Act. The said orders were challenged before the Commissioner (Appeals), who, vide the impugned orders, confirmed the orders passed by the lower authorities. Against such orders, the appellant has preferred the present appeal.
Read SC Order in this case: Quicklime With Less Than 98% Purity Falls Under CTH 2522: SC
Conclusion- This Tribunal in the case of M/s. JSW Steel Ltd. v. Commissioner of Customs, Cochin has held that “Quick Lime” is classifiable under CTH 2522 unless the chemical analysis proves that it has purity of 98% calcium oxide. Admittedly, in the present case, the purity is only 92%. Moreover, there is a specific classification of the product “Quick Lime” under CTH 2522 1000 while the classification prompted by Revenue is 2825 9090 is only a ‘Residuary Entry’, and taking into consideration the Interpretative Rules of Classification, specific heading is to be preferred to the residuary entry unless it is established that the product is pure calcium oxide.
