Quicklime With Less Than 98% Purity Falls Under CTH 2522: SC

Commissioner of Customs Vs ITC Ltd (Supreme Court of India) The Supreme Court dismissed civil appeals filed by the Revenue in a customs classification dispute concerning imported “Quicklime.” The Court noted that the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) had relied upon its earlier decision in M/s Viraj Profiles Ltd. v. Commissioner of Customs (Preventive), Mumbai, which had already been upheld by the Supreme Court through order dated 01.04.2024 in Commissioner of Customs (Preventive), Mumbai vs. Viraj Profiles Ltd. The Supreme Court recorded the submission of the Rev...