BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
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The imported goods "Quick Lime" would be properly classifiable under Customs Tariff Item 25221000 and not under Customs Tariff Item 28259090 of the Customs Tariff Act. Quicklime falls under the scope of Chapter 25 covering mineral products like lime and cement, and not under Chapter 28 covering inorganic chemicals. Calcium oxide and hydroxide under heading 2825 are excluded from the scope of heading 2522 covering quicklime, slaked lime, and hydraulic lime. The Revenue's argument for classifying quicklime under heading 2825 as it occurs last is not legally sustainable. There is no case for applying Rule 3 of General Interpretative Rules. The impugned Order-in-Appeal is set aside, and the appeal is allowed.
The imported goods "Quick Lime" would be properly classifiable under Customs Tariff Item 25221000 and not under Customs Tariff Item 28259090 of the Customs Tariff Act. Quicklime falls under the scope of Chapter 25 covering mineral products like lime and cement, and not under Chapter 28 covering inorganic chemicals. Calcium oxide and hydroxide under heading 2825 are excluded from the scope of heading 2522 covering quicklime, slaked lime, and hydraulic lime. The Revenue's argument for classifying quicklime under heading 2825 as it occurs last is not legally sustainable. There is no case for applying Rule 3 of General Interpretative Rules. The impugned Order-in-Appeal is set aside, and the appeal is allowed.
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