The CESTAT allowed the assessee's appeal and set aside the...

The CESTAT allowed the assessee's appeal and set aside the impugned orders on classification of imported PCC Lime 0/20MM (Quicklime). Applying its own prior ruling in the same assessee's case and following precedent from another Bench, the Tribunal held that Quicklime with calcium oxide purity below 98% is excluded from Ch. 28 as per the HSN Explanatory Notes. Since test reports showed CaO content below 98%, classification under sub-heading 2825 9090 was held unsustainable. The goods were held correctly classifiable under sub-heading 2522 1000, as declared by the assessee, and Revenue's reclassification was rejected.