Quicklime with Less Than 98% Purity Classified Under Customs Tariff Item 2522 1000, Appeal Allowed

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....The CESTAT allowed the appeal concerning the classification of imported PCC Lime 0/20MM (Quicklime). It held that since the product's purity of Calcium Oxide is below 98%, it is correctly classifiable under Customs Tariff Item No. 2522 1000, rather than under Item No. 2825 9090. This decision aligns with precedent established in a prior CESTAT ruling, which determined that Quicklime with approximately 92% purity falls under the same tariff heading. The impugned orders were found to lack merit and were consequently set aside, resulting in the classification dispute being resolved in favor of the appellant.....