Quicklime classification under Chapter 25 prevails over Chapter 28 where calcium oxide purity is below the high-purity threshold.

Burnt lime with calcium oxide purity below 98% was treated as quicklime and classified under Chapter 25 of the Central Excise Tariff Act, 1985 rather than Chapter 28. The HSN Explanatory Notes indicate that calcium oxide in Chapter 28 covers only the pure state or high-purity material, while quicklime is excluded from that chapter. Because the product tested at about 85.9% to 92% purity, the specific Chapter 25 entry prevailed over the residuary Chapter 28 classification, and the duty demand based on the higher chapter classification could not be sustained.

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Issues: Whether burnt lime manufactured by the appellant, having calcium oxide purity below 98%, was classifiable under Chapter 25 of the Central Excise Tariff Act, 1985 and therefore not liable to central excise duty.

Analysis: The product was shown to contain calcium oxide of only about 85.9% to 92% purity. The HSN Explanatory Notes for Chapter 28 cover calcium oxide only in the pure state or of high purity, whereas quicklime is excluded from Chapter 28 and falls under Chapter 25. The specific tariff entry for quicklime prevailed over the residuary entry under Chapter 28, and the classification adopted by the department could not be sustained on the test reports and tariff notes relied upon.

Conclusion: Burnt lime was rightly classifiable under Chapter 25 and not under Chapter 28, so the duty demand and consequential levy could not stand.

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