https://www.taxtmi.com/caselaws?id=787987 Burnt lime with calcium oxide purity below 98% was treated as quicklime and classified under Chapter 25 of the Central Excise Tariff Act, 1985 rather than Chapter 28. The HSN Explanatory Notes indicate that calcium oxide in Chapter 28 covers only the pure state or high-purity material, while quicklime is excluded from that chapter. Because the product tested at about 85.9% to 92% purity, the specific Chapter 25 entry prevailed over the residuary Chapter 28 classification, and the duty demand based on the higher chapter classification could not be sustained. en-us Wed, 11 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787987 Burnt lime with calcium oxide purity below 98% was treated as quicklime and classified under Chapter 25 of the Central Excise Tariff Act, 1985 rather than Chapter 28. The HSN Explanatory Notes indicate that calcium oxide in Chapter 28 covers only the pure state or high-purity material, while quicklime is excluded from that chapter. Because the product tested at about 85.9% to 92% purity, the specific Chapter 25 entry prevailed over the residuary Chapter 28 classification, and the duty demand based on the higher chapter classification could not be sustained. Case-Laws Central Excise Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787987