https://www.taxtmi.com/caselaws?id=782982 Imported quicklime with calcium oxide content of about 87.20% to 90.50% was classifiable as quicklime under Customs Tariff Item 2522 1000, because the tariff scheme and HSN Explanatory Notes treat Chapter 28 calcium oxide as the pure form, requiring a high degree of purity of about 98% or more. As that purity threshold was not met, the residuary heading in Chapter 28 could not displace the specific description under Chapter 25. The Tribunal also followed its earlier coordinate bench view on the same classification issue and rejected the Revenue's reclassification under Customs Tariff Item 2825 9090. en-us Mon, 24 Nov 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782982 Imported quicklime with calcium oxide content of about 87.20% to 90.50% was classifiable as quicklime under Customs Tariff Item 2522 1000, because the tariff scheme and HSN Explanatory Notes treat Chapter 28 calcium oxide as the pure form, requiring a high degree of purity of about 98% or more. As that purity threshold was not met, the residuary heading in Chapter 28 could not displace the specific description under Chapter 25. The Tribunal also followed its earlier coordinate bench view on the same classification issue and rejected the Revenue's reclassification under Customs Tariff Item 2825 9090. Case-Laws Customs Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782982