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Quicklime Containing Less Than 98% Calcium Oxide Classifiable Under CTH 2522: CESTAT Mumbai
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 CESTAT Mumbai concerned the classification of imported “quicklime” imported by the appellant during the period from 12.09.2014 to 04.06.2018. The appellant had classified the goods under Customs Tariff Item (CTH) 2522 10 00, paid customs duty at the applicable rates, and claimed exemption benefits under Notification No. 50/2017-Customs dated 30.06.2017 and Notification No. 01/2017-Integrated Tax dated 28.06.2017. During examination of one Bill of Entry dated 11.06.2018, the department took...
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