https://www.taxtmi.com/caselaws?id=781651 Imported quicklime containing calcium oxide below 98% is classifiable under Customs Tariff Item 2522 10 00, because Chapter 28 covers calcium oxide only in the pure state or of high purity. The tariff scheme and HSN notes distinguish quicklime in Chapter 25 from purified calcium oxide in Chapter 28, and the specific heading for quicklime prevails over the residuary Chapter 28 entry when the goods are not shown to be nearly pure calcium oxide. The Revenue's reclassification under Customs Tariff Item 2825 90 90 was rejected, and the appeals succeeded with consequential relief. en-us Thu, 06 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 08:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781651 Imported quicklime containing calcium oxide below 98% is classifiable under Customs Tariff Item 2522 10 00, because Chapter 28 covers calcium oxide only in the pure state or of high purity. The tariff scheme and HSN notes distinguish quicklime in Chapter 25 from purified calcium oxide in Chapter 28, and the specific heading for quicklime prevails over the residuary Chapter 28 entry when the goods are not shown to be nearly pure calcium oxide. The Revenue's reclassification under Customs Tariff Item 2825 90 90 was rejected, and the appeals succeeded with consequential relief. Case-Laws Customs Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781651