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SC Dismissed Revenue Appeal on Quicklime Classification Under CTH 2522
Case Law Details
- Case Name
- Commissioner of Custom (Preventive) Vs Viraj Profiles Limited (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Commissioner of Custom (Preventive) Vs Viraj Profiles Limited (Supreme Court of India)
The matter arose from a dispute regarding the customs classification of quicklime imported by Viraj Profiles Ltd. during the period 12.09.2014 to 04.06.2018. The importer classified the goods under Customs Tariff Item (CTH) 2522 10 00 of the First Schedule to the Customs Tariff Act, 1975 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. While examining a Bill of Entry dated 11.06.2018, the Cust...






