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of CESTAT allowed the appeal and set aside the impugned orders regarding classification of imported Quicklime. The Tribunal held that Quicklime with Calcium Oxide purity less than 98% as declared in Bills of Entry must be classified under Customs Tariff Item No. 2522 1000 rather than CTH 2825 9090 under Section 17(4) of the Customs Act, 1962. Following precedent established in JSW Steel Ltd. v. Commissioner of Customs, Cochin, CESTAT determined that products with 92% purity fall under CTH 2522 1000. The classification dispute was resolved in favor of the appellant based on chemical analysis demonstrating purity below the 98% threshold required for alternative classification.
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