Quicklime having purity of Calcium Oxide less than 98% is classifiable under CTH 2522 1000

ITC Ltd. Vs Commissioner of Customs (CESTAT Kolkata)

CESTAT Kolkata held that Quicklime is rightly classifiable under Customs Tariff Heading [CTH] 2522 1000 since the purity of Calcium Oxide is less than 98%. Accordingly, order classifying under 2825 9090 set aside.

Facts- The appellant filed various Bills of Entry declaring the imported goods as “PCC Lime 0/20MM (Quicklime)(Pulp Conversion Chemical)”. The appellant sought classification of the said goods imported under Customs Tariff Item No. 2522 1000. However, the assessing officer assessed the impugn

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