V I S A Steel Ltd. Vs Commissioner of Customs (CESTAT Hyderabad)
Quick Lime Classifiable Under CTH 25221000, Not Chapter 28; CESTAT Hyderabad Quashes Duty Demand
The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad was filed by M/s V I S A Steel Ltd. against the orders confirming reclassification of imported Quick Lime and the consequential demand of differential customs duty, interest and penalty.
The appellant had imported Quick Lime and filed 11 Bills of Entry classifying the goods under Customs Tariff Heading (CTH) 2522 1000. The Revenue was of the view that the imported goods were classifiable under Chapter 28 and issued a Show Cause Notice dated 07.07.2017 proposing reclassification from CTH 2522 1000 to CTH 2825 9090. Based on the proposed reclassification, differential duty of ₹26,60,641 along with interest and penalty was demanded. The proposals contained in the Show Cause Notice were confirmed by the Order-in-Original dated 09.04.2018, which was subsequently upheld by the Commissioner (Appeals) by order dated 31.12.2018.
Before the Tribunal, the appellant submitted that the issue was no longer res integra as it had already been decided by the Hyderabad Bench in M/s Jindal Stainless Ltd. v. Commissioner of Customs, Visakhapatnam by Final Order No. A/30413/2024 dated 11.12.2024 in favour of the importer. The Departmental Representative supported the impugned order.
