Quicklime classification turns on purity: calcium oxide below 98% stays under Chapter 25, not Chapter 28.

Imported quicklime with calcium oxide content of about 87.20% to 90.50% was classifiable as quicklime under Customs Tariff Item 2522 1000, because the tariff scheme and HSN Explanatory Notes treat Chapter 28 calcium oxide as the pure form, requiring a high degree of purity of about 98% or more. As that purity threshold was not met, the residuary heading in Chapter 28 could not displace the specific description under Chapter 25. The Tribunal also followed its earlier coordinate bench view on the same classification issue and rejected the Revenue's reclassification under Customs Tariff Item 2825 9090.

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Issues: Whether imported quicklime with calcium oxide content below 98% was classifiable under Customs Tariff Item No. 2522 1000 as claimed by the assessee or under Customs Tariff Item No. 2825 9090 as contended by Revenue.

Analysis: The goods were found, on the chemical test reports relied upon, to contain calcium oxide in the range of about 87.20% to 90.50%, and therefore below 98%. The relevant tariff scheme and HSN Explanatory Notes indicate that quicklime falls under Chapter 25, while Chapter 28 covers calcium oxide only in the pure state, that is, at a high degree of purity of about 98% or more. The residuary heading under Chapter 28 could not be preferred when the product specifically answered the description of quicklime under Chapter 25 and the requisite purity for Chapter 28 was not met. The Tribunal also followed its earlier coordinate bench view on the same classification issue.

Conclusion: The goods were rightly classifiable under Customs Tariff Item No. 2522 1000 and not under Customs Tariff Item No. 2825 9090; Revenue's reclassification was rejected.

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