https://www.taxtmi.com/caselaws?id=791456 Quicklime with calcium oxide purity below 98% is treated as classifiable under Customs Tariff Item 25221000, on the basis that the declared purity in the Bills of Entry was less than the threshold. The Supreme Court noted that the issue had already been settled against the Revenue by the earlier decision in M/s. Viraj Profiles Ltd., as upheld by the Court, and the appeals were dismissed after delay was condoned. en-us Mon, 04 May 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791456 Quicklime with calcium oxide purity below 98% is treated as classifiable under Customs Tariff Item 25221000, on the basis that the declared purity in the Bills of Entry was less than the threshold. The Supreme Court noted that the issue had already been settled against the Revenue by the earlier decision in M/s. Viraj Profiles Ltd., as upheld by the Court, and the appeals were dismissed after delay was condoned. Case-Laws Customs Mon, 04 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791456