https://www.taxtmi.com/caselaws?id=773330 CESTAT Kolkata held that imported quicklime with calcium oxide purity less than 98% is correctly classifiable under Customs Tariff Item 2522 1000, not under 2825 9090. Following precedent in JSW Steel Ltd. v. Commissioner of Customs, Cochin, the tribunal determined that quicklime with 92% purity falls under CTH 2522 1000. The impugned orders were set aside and appeal allowed, establishing that purity percentage is the determining factor for tariff classification of quicklime products. en-us Fri, 20 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773330 CESTAT Kolkata held that imported quicklime with calcium oxide purity less than 98% is correctly classifiable under Customs Tariff Item 2522 1000, not under 2825 9090. Following precedent in JSW Steel Ltd. v. Commissioner of Customs, Cochin, the tribunal determined that quicklime with 92% purity falls under CTH 2522 1000. The impugned orders were set aside and appeal allowed, establishing that purity percentage is the determining factor for tariff classification of quicklime products. Case-Laws Customs Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773330