https://www.taxtmi.com/caselaws?id=774580 CESTAT Kolkata held that imported PCC Lime (Quicklime) with calcium oxide purity below 98% should be classified under Customs Tariff Item 2522 1000 rather than 2825 9090. Following precedent from 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 was allowed based on chemical analysis showing purity less than 98%. en-us Thu, 03 Jul 2025 00:00:00 +0530 Thu, 10 Jul 2025 11:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774580 CESTAT Kolkata held that imported PCC Lime (Quicklime) with calcium oxide purity below 98% should be classified under Customs Tariff Item 2522 1000 rather than 2825 9090. Following precedent from 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 was allowed based on chemical analysis showing purity less than 98%. Case-Laws Customs Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774580