Customs classification of quicklime confirmed under tariff item 25221000 based on calcium oxide purity and tribunal view upheld.

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....Imported goods described as "PCC Lime 0/20MM (Quicklime)(Pulp Conversion Chemical)" were held classifiable as Quicklime under Customs Tariff Item 25221000 because the purity of calcium oxide was less than 98%. The Supreme Court also condoned the delay in filing the SLP and declined to interfere with the Tribunal's view, resulting in dismissal of the civil appeals.....