https://www.taxtmi.com/caselaws?id=776822 Quicklime imported for use in manufacturing was held classifiable under Customs Tariff Item 2522 1000 because the chemical analysis showed calcium oxide content below 98%, and the tariff scheme and HSN notes treat heading 2522 as the specific entry for quicklime. Heading 2825 9090 applies to purified calcium oxide or calcium hydroxide in the pure state, ordinarily of high purity, so it could not be preferred on the facts. The goods were therefore correctly classified under the specific quicklime heading, not the alternative heading for purified inorganic compounds. en-us Tue, 12 Aug 2025 00:00:00 +0530 Wed, 20 Aug 2025 08:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776822 Quicklime imported for use in manufacturing was held classifiable under Customs Tariff Item 2522 1000 because the chemical analysis showed calcium oxide content below 98%, and the tariff scheme and HSN notes treat heading 2522 as the specific entry for quicklime. Heading 2825 9090 applies to purified calcium oxide or calcium hydroxide in the pure state, ordinarily of high purity, so it could not be preferred on the facts. The goods were therefore correctly classified under the specific quicklime heading, not the alternative heading for purified inorganic compounds. Case-Laws Customs Tue, 12 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776822