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Issues: Whether imported quicklime containing calcium oxide below 98% was classifiable under Customs Tariff Item 2522 10 00 as quicklime or under Customs Tariff Item 2825 90 90 as a separate chemically defined compound.
Analysis: The imported goods were shown by chemical analysis to contain calcium oxide content below 98%. The tariff scheme and HSN notes distinguish quicklime under Chapter 25 from purified calcium oxide under Chapter 28. Chapter 28 covers calcium oxide only in the pure state or of high purity, approximately 98% calcium oxide, while quicklime is excluded from that chapter. Chapter 25 specifically covers quicklime, and the specific heading is to be preferred over the residuary entry in Chapter 28 when the goods are not shown to be pure calcium oxide. Following the earlier coordinate bench view, calcium oxide below the 98% threshold does not fall in Chapter 28.
Conclusion: The goods were rightly classifiable under Customs Tariff Item 2522 10 00 and not under Customs Tariff Item 2825 90 90. The Revenue's reclassification was rejected.
Final Conclusion: The appeals succeeded, the impugned orders were set aside, and the appellant obtained consequential relief as per law.
Ratio Decidendi: Quicklime containing calcium oxide below 98% is classifiable under Customs Tariff Item 2522 10 00, and Chapter 28 applies only to calcium oxide in the pure state or of high purity.
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