https://www.taxtmi.com/caselaws?id=770183 CESTAT Bangalore held that imported Quick Lime with 92% purity should be classified under CTH 2522 1000 rather than CTH 2825 9090. The tribunal ruled that Quick Lime falls under CTH 2522 unless chemical analysis proves 98% calcium oxide purity. Since the product had only 92% purity, and CTH 2522 1000 provides specific classification while CTH 2825 9090 is merely a residuary entry, the specific heading takes precedence per interpretative classification rules. Appeal allowed. en-us Mon, 28 Apr 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770183 CESTAT Bangalore held that imported Quick Lime with 92% purity should be classified under CTH 2522 1000 rather than CTH 2825 9090. The tribunal ruled that Quick Lime falls under CTH 2522 unless chemical analysis proves 98% calcium oxide purity. Since the product had only 92% purity, and CTH 2522 1000 provides specific classification while CTH 2825 9090 is merely a residuary entry, the specific heading takes precedence per interpretative classification rules. Appeal allowed. Case-Laws Customs Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770183