https://www.taxtmi.com/caselaws?id=758602 CESTAT Kolkata ruled on classification of imported Quick Lime, determining it should be classified under CTH 2522 1000 rather than CTH 2825 as claimed by Revenue. Following precedent from Delhi Bench in Jindal Stainless case, tribunal held Quick Lime with 70-75% purity falls under CTH 2522 per Board's Circular and HSN Explanatory Note. Since appellant paid customs duty and interest during investigation in April-May 2018 before show cause notice issued March 2019, tribunal ordered refund of amounts paid with 12% interest, citing precedents from Delhi and Allahabad Benches. Appeal disposed favorably for appellant. en-us Mon, 09 Sep 2024 00:00:00 +0530 Tue, 17 Sep 2024 08:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758602 CESTAT Kolkata ruled on classification of imported Quick Lime, determining it should be classified under CTH 2522 1000 rather than CTH 2825 as claimed by Revenue. Following precedent from Delhi Bench in Jindal Stainless case, tribunal held Quick Lime with 70-75% purity falls under CTH 2522 per Board's Circular and HSN Explanatory Note. Since appellant paid customs duty and interest during investigation in April-May 2018 before show cause notice issued March 2019, tribunal ordered refund of amounts paid with 12% interest, citing precedents from Delhi and Allahabad Benches. Appeal disposed favorably for appellant. Case-Laws Customs Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758602