2024 (1) TMI 144

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t D Dave, Learned Counsel appearing on behalf of the appellant submits that the fact of the product is not under dispute as the CaO content in the product is always lesser than 98% i.e. between 92 to 97%. The supplier carried out only calcination process on the natural quicklime, the said process does not change the natural quicklime to any processed goods. On this fact, the goods are correctly classified under CTH 2522 1000. 2.1 He submits that on the identical goods, this Tribunal has decided the matter in the case of Jindal Stainless (Hisar) Ltd. vide final order No. A/50751/2020 dated 25.08.2020. 3. Shri Anand Kumar, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ading excludes purified calcium oxide and calcium hydroxide (heading 28.25)." The HSN also prescribes as follows: "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 o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ibles and for addition to concrete, in small pieces, to increase in resistance to water. Calcium peroxide (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 cl....