https://www.taxtmi.com/caselaws?id=445037 Imported quicklime is classifiable under tariff item 2522 10 00, because heading 2522 specifically covers quicklime and heading 2825 applies only to calcium oxide in a purified, high-purity state. The HSN Explanatory Notes and chemical test reports showed calcium oxide content below the purity level required for heading 2825, so the goods were not established as purified calcium oxide. The product was also not a composite or mixed product attracting Rule 3 of the General Rules for Interpretation, and the exemption notification for quicklime under heading 2522 remained available. The consequence described is that duty, interest, confiscation and penalties based on classification under heading 2825 were not sustainable. en-us Fri, 20 Oct 2023 00:00:00 +0530 Mon, 04 May 2026 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445037 Imported quicklime is classifiable under tariff item 2522 10 00, because heading 2522 specifically covers quicklime and heading 2825 applies only to calcium oxide in a purified, high-purity state. The HSN Explanatory Notes and chemical test reports showed calcium oxide content below the purity level required for heading 2825, so the goods were not established as purified calcium oxide. The product was also not a composite or mixed product attracting Rule 3 of the General Rules for Interpretation, and the exemption notification for quicklime under heading 2522 remained available. The consequence described is that duty, interest, confiscation and penalties based on classification under heading 2825 were not sustainable. Case-Laws Customs Fri, 20 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445037