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 No. 2825 9090 u/s. 17(4) of the Customs Act, 1962.
Commissioner (Appeals), vide the impugned orders, confirmed the orders passed by the lower authorities. Being aggrieved, the present appeal is filed.
Conclusion- Tribunal in the case of M/s. JSW Steel Ltd. V. Commissioner of Customs has held that “Quick Lime” is classifiable under CTH 2522 unless the chemical analysis proves that it has purity of 98% calcium oxide. Admittedly, in the present case, the purity is only 92%. Moreover, there is a specific classification of the product “Quick Lime” under CTH 2522 1000 while the classification prompted by Revenue is 2825 9090 is only a ‘Residuary Entry’, and taking into consideration the Interpretative Rules of Classification, specific heading is to be preferred to the residuary entry unless it is established that the product is pure calcium oxide.
