https://www.taxtmi.com/caselaws?id=397800 Quicklime with CaO content below 98% was held classifiable under Heading 25.22 because that entry specifically covers quicklime, while Heading 28.25 applies to calcium oxide or hydroxide in the pure state. The HSN explanatory notes support Heading 28.25 only for calcium oxide of high purity, about 98% or more, and expressly exclude quicklime. As the imported goods did not meet that purity standard, the Revenue's reclassification under Heading 28.25 could not prevail over the specific tariff description. The differential customs duty demand based on reclassification was therefore not sustainable. en-us Tue, 25 Aug 2020 00:00:00 +0530 Sat, 29 Aug 2020 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397800 Quicklime with CaO content below 98% was held classifiable under Heading 25.22 because that entry specifically covers quicklime, while Heading 28.25 applies to calcium oxide or hydroxide in the pure state. The HSN explanatory notes support Heading 28.25 only for calcium oxide of high purity, about 98% or more, and expressly exclude quicklime. As the imported goods did not meet that purity standard, the Revenue's reclassification under Heading 28.25 could not prevail over the specific tariff description. The differential customs duty demand based on reclassification was therefore not sustainable. Case-Laws Customs Tue, 25 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397800