https://www.taxtmi.com/caselaws?id=763038 CESTAT Hyderabad held that imported quick lime should be classified under CTH 25221000 rather than CTH 28259090. The tribunal determined that quick lime falls under Chapter 25 covering mineral products, not Chapter 28 covering inorganic chemicals. Applying GIR 1, quick lime is specifically covered under heading 25221000. The exclusion of calcium oxide from heading 2522 applies only when mineral products are converted into separate chemical compounds through processing. Since the imported goods were quick lime in mineral form, classification under CTH 25221000 was appropriate. The appeal was allowed and the impugned order set aside. en-us Wed, 11 Dec 2024 00:00:00 +0530 Wed, 11 Dec 2024 13:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763038 CESTAT Hyderabad held that imported quick lime should be classified under CTH 25221000 rather than CTH 28259090. The tribunal determined that quick lime falls under Chapter 25 covering mineral products, not Chapter 28 covering inorganic chemicals. Applying GIR 1, quick lime is specifically covered under heading 25221000. The exclusion of calcium oxide from heading 2522 applies only when mineral products are converted into separate chemical compounds through processing. Since the imported goods were quick lime in mineral form, classification under CTH 25221000 was appropriate. The appeal was allowed and the impugned order set aside. Case-Laws Customs Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763038