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CESTAT Allows Classification of Imported Quicklime Under CTH 2522 10 00
Case Law Details
- Case Name
- Viraj Profiles Limited Vs Commissioner of Customs (Preventive) (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Viraj Profiles Limited Vs Commissioner of Customs (Preventive) (CESTAT Mumbai)
The appeals before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai concerned the classification of imported quicklime by Viraj Profiles Ltd. During the period from 12.09.2014 to 04.06.2018, the appellant imported quicklime under Customs Tariff Item (CTH) 2522 10 00, claiming exemption benefits under Notification No. 50/2017-Customs dated 30.06.2017 and Notification No. 01/2017-Integrated Tax dated 28.06.2017. The department, while examining one Bill of Entry, took the view that the imported p...
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