2024 (9) TMI 846

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....Customs Tariff Act, 1975. They have imported 12 consignments during the period from October 2014 to August 2015. After about four years, the Department issued a Show Cause Notice on the ground that the goods were classifiable under CTH 2825, which would attract a higher rate of Customs Duty. 1.1. The appellant paid the duty demanded, along with interest, before the Show Cause Notice was issued. This payment was done "under protest". 2. Subsequently, the appellant litigated the issues raised in the Notice submitting that their product was required to be classified under CTH 2522 1000 only. 2.1. However, the ld. adjudicating authority confirmed the demand and appropriated the amount already paid towards Customs Duty and interest. He ....

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....terest was paid even before the Show Cause Notice was issued and thus, this would amount to payment of duty and interest in the course of investigation; since now it has been ruled by the Hon'ble Supreme Court that the correct classification of the goods in question would be under CTH 2522 only, he prays that the Tribunal may pass an order directing the Revenue authorities to refund the amount deposited towards Customs Duty and interest, along with appropriate interest from the date on which the payments were done by the appellant, being the period from when the investigation was taken up till these amounts are refunded by the Revenue. Towards this, they rely on the case-law of Indore Treasure Market City Pvt. Ltd. v. Commissioner of C.G.S.....

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....25. The said chapter note provides as follows: "5.3 HSN Explanatory Note under Tariff Heading 28.25 also excludes Calcium Oxide which has a purity less than 98% from Chapter 28 in view of the fact that what is covered under 28.25 is Calcium Oxide of purity 98%. The relevant Chapter Note is reproduced below : "(11) Calcium Oxide, Hydroxide and Peroxide : This Heading covers only the oxide (CaO) and the hydroxide (CaOH), in the pure state (i.e. containing practically no clay, iron oxide, manganese oxide, etc.) such as the product obtained by calcining precipitated calcium carbonate; The Heading also covers fused lime obtained by fusing ordinary quicklime in an electric furnace. This product has a high degree of puri....

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.... paragraphs, we conclude that the imported goods 'quicklime' would be appropriately classifiable under Customs Tariff Item 2522 10 00 and not as 'other' under the Customs Tariff Item 2825 90 90, as claimed by Revenue. 20. Therefore, we are of the considered view that the impugned order passed by the learned Commissioner (Appeals) dated 05.04.2021 cannot stand for judicial scrutiny by confirming the classification under the Customs Tariff Item 2825 90 90 in respect of the impugned goods and thus, the same is liable to be set aside. We are also of the considered view that the impugned order passed by the Commissioner of Customs (Preventive), Mumbai dated 30.10.2019 is liable to be set aside for limited extent and thus, is modified to....