Quicklime having purity of Calcium Oxide less than 98% is classifiable under CTH 2522 1000

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 Tari...