https://www.taxtmi.com/caselaws?id=374566 Industrial grade quicklime with 86% calcium oxide content and industrial grade slaked lime with 86% calcium hydroxide content were held classifiable under Chapter 28, because Chapter 25 covers crude lime products while Chapter 28 covers separate chemically defined compounds and excludes purified calcium oxide and calcium hydroxide from Chapter 25. Applying the Customs Tariff Act and HSN explanatory notes, the goods were classified as CTH 28259090 for industrial grade quicklime and CTH 28259040 for industrial grade slaked lime, attracting 9% CGST and 9% SGST. en-us Mon, 31 Dec 2018 00:00:00 +0530 Thu, 06 Mar 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374566 Industrial grade quicklime with 86% calcium oxide content and industrial grade slaked lime with 86% calcium hydroxide content were held classifiable under Chapter 28, because Chapter 25 covers crude lime products while Chapter 28 covers separate chemically defined compounds and excludes purified calcium oxide and calcium hydroxide from Chapter 25. Applying the Customs Tariff Act and HSN explanatory notes, the goods were classified as CTH 28259090 for industrial grade quicklime and CTH 28259040 for industrial grade slaked lime, attracting 9% CGST and 9% SGST. Case-Laws GST Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374566