TaxTMI 
TaxTMI 
TaxTMI 
2025 (6) TMI 1443
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....before the Ld. Commissioner (Appeals), who, vide the impugned orders, confirmed the orders passed by the lower authorities. 3. Against such orders, the appellant is before us. 4. The Ld. Counsel appearing on behalf of the appellant submits that the senior counsel is to argue the matter and therefore, prayed that an adjournment be granted. 4.1. We find that the matter has come up on several occasions and on all such occasions, the counsel for the appellant have been seeking adjournment on the ground that they are yet to prepare their arguments. In these circumstances, this Tribunal is of the view that as the issue involved in this case is recurring in nature, the appeals are to be heard today finally. 5. Heard the Ld. Authorised Representative of the Revenue and perused the records. 6. We find that a similar issue has been examined by this Tribunal in the case of M/s. JSW Steel Ltd. v. Commissioner of Customs, Cochin [2025 (5) TMI 455 - CESTAT, Bangalore] (Final Order No. 20529 of 2025 dated 28.04.2025 in Customs Appeal No. 21776 of 2016) wherein the Tribunal observed as under: - "5. Heard both sides. The only issue to be decided is whether the product "Quick Lime" imported b....
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....arate chemical elements and separate chemically defined compounds, whether or not containing impurities: 2825 90-Other: 2825 90 10 --- Tin oxide 2825 90 20 --- Cadmium oxide 2825 90 40 --- Calcium hydroxide 2825 90 50 --- Ammonium hydroxide 2825 90 90 --- Other 8. As per the HSN Notes, Chapter 2522 which includes "Quick Lime" is explained as: 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) is usually employed for soil improvement or in the sugar industry. Hydraulic lime is obtained by low temperature calcinations of limestone containing sufficient clay (although usually less than 20%) to ensure that the product sets under water. Hydraulic lime differs from natural cement in that it still contains appreciable amounts of un combined quicklime, which may be slaked with water." This heading excludes purified calcium oxide and calcium hydroxide heading 2825. Similarly, the HSN notes at Chapter heading 2825 explains as follows: (11) Calcium oxide, hydroxide and peroxide. This heading covers only t....
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....18 indicate that the description of the goods as 'white lumps of irregular shapes & sizes along with waste powder. It is mainly composed of calcium oxide (quick lime) along with traces of Iron & Silicious matter'. On the percentage of chemical composition, the report stated that available lime 93.8%. Further, one another such chemical testing of imported goods by CRCL in report dated 16.05.2018, indicate that the imported goods contain '92.27% of calcium oxide and 0.96% of magnesium oxide'. Further, the HSN explanatory notes in the second para of B(11) also specify that calcium oxide of high degree of purity i.e., app. 98% or more would alone gets covered under the scope of sub-heading 2825. As seen from the test reports, the content of calcium oxide or lime is much less than the requisite 98%. Thus, we are of the considered view that in terms of the HSN explanatory notes, both on account of presence of specified material making it not in pure state and the composition of calcium oxide not upto the requisite 98% making it not a product of high degree, would not enable the imported goods to be classified under sub-heading 2825. .... 18. We also find that on simil....
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....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 (ie. 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 purity (approximately) 98% calcium oxide: it is crystalline and generally colourless. It is used, in particular, for refractory linings for furnaces, in the manufacture of crucibles 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 Hydrox....