https://www.taxtmi.com/caselaws?id=750900 CESTAT Mumbai allowed the appeal regarding classification of imported quicklime goods. The tribunal held that quicklime should be classified under tariff item 2522 1000 rather than 2825 9090 of the Customs Tariff Act, 1975. The adjudicating authority's order was set aside for inappropriately disregarding binding precedents and failing to apply the established purity benchmark test. The tribunal relied on previous decisions establishing heading 2522 as the correct classification, allowing the appellant to claim concessional rates of basic customs duty and IGST. en-us Mon, 01 Apr 2024 00:00:00 +0530 Wed, 03 Apr 2024 06:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750900 CESTAT Mumbai allowed the appeal regarding classification of imported quicklime goods. The tribunal held that quicklime should be classified under tariff item 2522 1000 rather than 2825 9090 of the Customs Tariff Act, 1975. The adjudicating authority's order was set aside for inappropriately disregarding binding precedents and failing to apply the established purity benchmark test. The tribunal relied on previous decisions establishing heading 2522 as the correct classification, allowing the appellant to claim concessional rates of basic customs duty and IGST. Case-Laws Customs Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750900