TaxTMI 
TaxTMI 
2025 (12) TMI 522
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....- 700 001, who vide the orders impugned herein, has rejected their appeals. 3. Being aggrieved, the appellant has filed the present appeals before the Tribunal. 4. The Ld. Counsel appearing on behalf of the appellant submits that the issue involved in these appeals is no longer res integra as an identical issue has already been examined and dealt with by this Tribunal in Final Order No. 76709-76712 of 2025 dated 03.07.2025 in Customs Appeal No. 75369 of 2021 & ors. [CESTAT, Kolkata] (cit. 2025 (7) TMI 648 - CESTAT, Kolkata] wherein the impugned goods have been held to be rightly classifiable under Customs Tariff Item No. 2522 1000. It is thus their prayer that the impugned orders be set aside. 5. On the other hand, the Ld. Authorized Representatives of the Revenue justified the assessment of the Bills of Entry by classifying the goods in question under Customs 2825 9090, as done by the authorities below. Accordingly, they prayed that the impugned orders be upheld by rejection of the instant appeals. 6. Heard both sides and perused the records placed before us. 7. Admittedly, the appellant is engaged in the process of manufacture of paper, for which it is inter alia u....
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.... 20 4032756 dated 12.07.2019 RCL/SMS/2019-20/0264 dated 06.08.2019 89.40% 21 4413117 dated 08.08.2019 RCL/SMS/2019-20/0359 dated 03.09.2019 89.50% 22 4701630 dated 30.08.2019 RCL/SMS/2019-20/0485 dated 14.10.2019 89.30% 23 5064154 dated 26.09.2019 RCL/SMS/2019-20/0561 dated 08.11.2019 89.10% 24 5409308 dated 23.10.2019 RCL/SMS/2019-20/0627 dated 01.12.2019 88.50% 7.2. From the above, it transpires that the Calcium Oxide (CaO) content of the goods in question is less than 98%. 8. We find that an identical issue has already been examined by this Tribunal in the appellant's own case in Final Order No. 76709-76712 of 2025 dated 03.07.2025 in Customs Appeal No. 75369 of 2021 & ors. [CESTAT, Kolkata] (cit. 2025 (7) TMI 648 - CESTAT, Kolkata], wherein by relying on the decision of the Tribunal at Bangalore in the case of M/s. JWS Steel Ltd. v. Commissioner of Customs, Cochin [2025 (5) TMI 455 - CESTAT, Bangalore], this Tribunal has rejected the Revenue's classification of the goods in question i.e., 'Quicklime', under Customs Tariff Item No. 2825 9090 and held the same to be rightly classifiable under Customs Tariff Item No.....
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....-Hydraulic lime The Commissioner (Appeals) rejected the classification of the product under CTH 2522 on the ground that it is calcined product which is excluded as per Note 1 reproduced above and classified the same under CTH 2825 as separately defined compound. 7. Now, let's see Chapter Heading 28, which is reproduced below: Chapter 28: Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes. Notes: 1. Except where the context otherwise requires, the headings of this Chapter apply only to: a) separate chemical elements and separate chemically defined compounds, whether of 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 considera....
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....upon by the appellant has been brushed aside only on the ground that the product there was 80%, on the same analogy that the calcium oxide with purity less than 98% does not merit classification under CTH 2825. 10. This Tribunal in the case of M/s. Viraj Profiles Limited vs. Commissioner of Customs (Preventive), Mumbai: 2023 (10) TMI 1260 CESTAT Mumbai dated 20.10.2023 in an identical set of facts observed as: 14.2 From the test reports of samples of imported goods, which are relied upon documents in the adjudication proceedings, we find that the chemical test conducted by the Central Revenue Control Laboratory (CRCL), Jawaharlal Nehru Custom House, on the samples of imported goods and its report dated 18.04.2018 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....
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....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 Tribunal in the case of Bhadradri Minerals Pvt. Ltd. (supra) in para 5.1 and 5.2. In view of above, it is apparent that the said decision would render in different circumstances and, therefore, cannot be relied as binding precedent. 4.3 It is seen that the decision of Tribunal in the case of Bhadradari Minerals Pvt. Ltd. (supra) has been rendered in practically identical circumstances. The said decision relies on the HSN explanatory notes 11 under chapter heading 2825. 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....
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....s and findings recorded in the above 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". 11. In the present case as discussed above, the chemical analysis clearly states that the purity is only 92% and accordingly, the product "Quick Lime" is rightly classifiable under CTH 2522 1000. Accordingly, the impugned order is set aside and appeal is allowed with consequential relief, if any, as per law. 6. Admittedly, in the Bills of Entry filed, the purity of Calcium Oxide is less than 98%and therefore, the product in question i.e., Quicklime, is rightly classifiable under Customs Tariff Item No.25221000, following the decision in the case of M/s. JSW Steel Ltd. (supra). 7. In view of this, we do not find any merit in the impugned orders and accordingly, the same are set aside. 8. In the result, the appeals are allowed, with consequential relief, if any." 8.1. From the decision cited supra, we find that the Bench has observed that HSN Explanatory Note under Tariff Heading....