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Quicklime with Less Than 98% CaO Not Classifiable Under Heading 28.25: CESTAT Delhi
Case Law Details
- Case Name
- Jindal Stainless (Hisar) Ltd. Vs Commissioner of Customs (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Jindal Stainless (Hisar) Ltd. Vs Commissioner of Customs (CESTAT Delhi)
The appeal before the CESTAT Delhi arose from the reclassification of imported quicklime by the customs authorities from Heading 25.22 to Heading 28.25 of the Customs Tariff Act, resulting in a demand for differential customs duty. The appellant contended that the imported product was quicklime manufactured by roasting (calcining) limestone and was correctly classifiable under Heading 25.22. The appellant explained the manufacturing process, submitted that quicklime is specifically covered under Heading 25...
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