TaxTMI 
TaxTMI 
2020 (8) TMI 743
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.... for the appellant pointed out that the dispute related to the classification of quick lime imported by them. He pointed out that the Adjudicating Authority has held that product imported by them is classifiable under heading 28 25 of customs Tariff Act as against heading 25 22 claimed by the appellant. He pointed out that the quick lime is made out of roasted limestone and commonly used for white washing, pan shops and as a reducing agent in many industries like that of appellant. The process of manufacture was described as follows: "Limestone from mine →Roasting (Calcination) (apply heat at about 800 Degree Centrigrade) →Quicklime(of 2522)→ add water (H2O) →Calcium hydroxide (called slaked lime) [gives out qui....
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....han calcium oxide and hydroxide of heading 2825 2522.10 - Quicklime "Quicklime (an impure calcium oxide) is obtained by calcining limestone containing very little or no clay. It combines very rapidly with water, giving off considerable heat and producing slaked lime (Calcium hydroxide) The heading excludes purified calcium oxide and calcium hydroxide (heading 28.25)" 2.4 He argued that even if the limestone is roasted or calcined to manufacture Quicklime it would still be classifiable under chapter heading 2522 because the heading itself described that Quicklime is obtained by calcining limestone. Learned Counsel relied on the decision of Tribunal in the case of Ganesh International vs CC, Nagpur 2004 (16....
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....n.) and in the case of Gulshan Polyol Ltd vs CCE & Service Tax 2019 (366) ELT 728 (Tri All). 2.8 Learned Counsel further argued that the decision of Advance Ruling Authority cannot be applied in the instant case mechanically. He pointed out that in the said case, the facts of the case were substantially different. In that case, the quicklime manufactured by them was classified under chapter 25 because of earlier ruling of Supreme Court and CESTAT and nil rate of excise duty. The applicant in the said case wanted the product to be classified under chapter 28 and wanted to pay 12% Excise duty. He argued that in the said case, the applicant has persuaded authority that they want to avoid the risk of availing the benefits on the streng....
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.... exclusion clause contained in Heading 2522. 2.9 Learned Counsel further pointed out that explanatory notes under chapter 2825 mentioned that CaO has approximately 98% purity. This is relied on by Tribunal in the case of Bhadradri Minerals Pvt. Ltd. (supra) wherein it was held that what is covered by Chapter 28.25 is Calcium Oxise which is of 98% purity or more. Learned counsel pointed our that purity of CaO in their imports was 92 to 96%. 3. Learned Departmental Representative argued that test reports submitted by party at the time of import of the subject goods show the CaO percent as 92 to 97%. He explained the process of manufacture from para 14.8 of the SCN. Learned AR relied on the decision of the Tribunal in the cas....
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....ws: "1. Except where their context ..... otherwise requires, ..... but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading." 4.2 It is seen that Revenue has relied on the decision of the Tribunal in the case of Nuchem Industries Pvt. Ltd. (supra) which was upheld by Hon'ble Apex Court. It is seen that the said decision has been given in the context of Central Excise duties. At the material time, Central Excise Tariff was not aligned to HSN. Learned Counsel for the appellant pointed out that the Central excise Tariff was align with HSN only with effect from 20.03.1990. He pointed out that this distinction has been specifically examined by Tribuna....
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....eroxide (CaO) is a white or yellowish powder, hydrated (usually with 8 H2O) sparingly soluble in water. Used as a bactericide and as a detergent, in medicine and in the preparation of cosmetics. Quicklime (calcium oxide) and slaked lime (calcium Hydroxide) are excluded (heading 25.22)". In the instant case, it is not in dispute that what is imported has purity less than 98%. Therefore, the decision squarely applies to the facts of the case. 4.4 Revenue has relied on the Advance Ruling Authority given in the case of M/s Lhoist India Pvt. Ltd.(supra) wherein burnt lime having 94-96% CaO was held to be classifiable under chapter heading 2825. The facts in the said case were significantly different. The said decision ....