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of CESTAT adjudicated the classification dispute for imported Quick Lime, determining its proper tariff heading. The tribunal ruled that Quick Lime falls under CTH 2522 1000, given its calcium oxide purity of 92%, which does not meet the 98% threshold for alternative classification. The decision prioritized specific tariff headings over residuary entries, relying on Harmonized System Notes and Interpretative Rules of Classification. The tribunal distinguished this case from a prior precedent involving a product with 80% purity. Consequently, the appeal was allowed, affirming the classification of Quick Lime under the specific tariff heading CTH 2522 1000.
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