https://www.taxtmi.com/caselaws?id=447745 Imported quicklime that was only calcined and had CaO content of about 92% to 97% was held classifiable under Heading 2522 1000, because the tariff scheme and HSN guidance treat that heading as covering quicklime, while Heading 2825 9090 is reserved for purified calcium oxide of about 98% purity. Applying the relevant chapter notes and an earlier decision on identical facts, the contrary classification adopted by the Revenue was rejected and the impugned classification was set aside. en-us Tue, 02 Jan 2024 00:00:00 +0530 Thu, 04 Jan 2024 09:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447745 Imported quicklime that was only calcined and had CaO content of about 92% to 97% was held classifiable under Heading 2522 1000, because the tariff scheme and HSN guidance treat that heading as covering quicklime, while Heading 2825 9090 is reserved for purified calcium oxide of about 98% purity. Applying the relevant chapter notes and an earlier decision on identical facts, the contrary classification adopted by the Revenue was rejected and the impugned classification was set aside. Case-Laws Customs Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447745