Tribunal overturns excise duty on 'Quick Lime' rejecting Revenue's classification under Chapter 28

The appeal was allowed as the tribunal determined that 'Quick Lime' is not subject to central excise duty, contrary to Revenue's classification under Chapter 28. The impugned order was set aside, favoring the appellant's claim under Chapter 25.

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The dispute was about the classification of 'Quick Lime' under Chapter 25 or Chapter 28 of the Central Excise Tariff Act. The appellant claimed Chapter 25, but Revenue classified it under Chapter 28. The tribunal referred to a Supreme Court decision that 'Quick Lime' is not subject to central excise duty. The impugned order was set aside, and the appeal was allowed based on this ground.

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