Quick Lime Classifiable under CTH 25221000, not 28259090: CESTAT Hyderabad

Jindal Stainless Ltd. Vs Commissioner of Customs (CESTAT Hyderabad)

Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Hyderabad allowed an appeal filed by Jindal Stainless Ltd., overturning an earlier order that classified their imported “Quick Lime” under a different tariff heading. The dispute centered on whether the “Quick Lime” should be classified under Customs Tariff Heading (CTH) 25221000, as claimed by Jindal Stainless, or under CTH 28259090, as argued by the Customs Department. Jindal Stainless imported “

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