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Issues: Whether industrial grade quicklime having 86% calcium oxide content and industrial grade slaked lime having 86% calcium hydroxide content are classifiable under Chapter 25 or Chapter 28 of the Customs Tariff and, accordingly, the applicable GST rate.
Analysis: The tariff scheme was applied with reference to the First Schedule to the Customs Tariff Act, 1975 and the HSN explanatory notes. Chapter 25 covers quicklime, slaked lime and hydraulic lime, but excludes purified calcium oxide and calcium hydroxide. Chapter 28 covers separate chemically defined compounds and includes calcium oxide and calcium hydroxide in purified form. On the facts, the goods were found to be industrial grade, high-purity products used by industrial buyers, and therefore closer to the Chapter 28 entries than to the crude lime products of Chapter 25.
Conclusion: The goods are classifiable under CTH 28259090 for industrial grade quicklime and CTH 28259040 for industrial grade slaked lime, and are taxable at 9% CGST and 9% SGST.
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