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

ITC Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata) CESTAT Kolkata held that Quicklime is rightly classifiable under Customs Tariff Heading [CTH] 2522 1000 since purity of Calcium Oxide is less than 98%. Accordingly, appeal of the assessee allowed. 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 impugned Bills of Entry under Customs Tariff ltem...