2026 (7) TMI 732

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....xide) was classified under CTH 2528 9090. A Show Cause Notice dated 07.07.2017 was issued to the appellant proposing to change the classification from CTH 2522 1000 to CTH 2825 9090 and to recover differential duty of Rs. 26,60,641/- along with interest and penalty. The proposals in the Show Cause Notice were confirmed vide Order-in-Original dated 09.04.2018 and were upheld. On an appeal filed by the appellant Commissioner (Appeals) vide order dated 31.12.2018 upheld the Order-in-Original. 2. Learned Counsel for the appellant submits that the issue is no longer res-integra; it was decided by this Bench, in the case of M/s Jindal Stainless Ltd., Vs Commissioner of Customs, Visakhapatnam vide Final Order No. A/30413/2024 dated 11.12.2024, ....

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....f. However the description of Chapter 28 covers inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements of isotopes which are products of chemical or allied industries falling under Section VI of the said Schedule. Further, it can be said that Chapter heading 2522, clearly provides that quicklime, slaked lime and hydraulic lime are classifiable under specific tariff items provided for therein; however, calcium oxide and hydroxide of Chapter heading 2825 are excluded from the scope of coverage under the heading 2522. Similarly, the description of the Chapter heading 2825 provide for coverage of the goods under its scope which are specifically mentioned as Hydrazine and hydroxylami....

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....al product to chemical product. Thus, it is clear from the above analysis and discussion that the scope of coverage of goods under chapter heading 2522 and 2825 are exclusive to each other. 18. We find that careful examination of the tariff entries of chapter heading 2522 & 2825, it reveals that it is not the case that the goods covered under CTH 2522 and CTH 2825 represent contending classification for applying GIR 3 as made out by Revenue. This is for the reason that quick lime cannot be referred to as containing wholly or partly of goods of CTH 2522 and CTH 2825. There is clear exclusion of calcium oxide and hydroxide of CTH 2825 from the scope of CTH 2522, and only separate chemical elements or separate chemically defined compo....

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...., Principal Bench, New Delhi, in the case of M/s Jindal Stainless (Hisar) Ltd., Vs The Commissioner of Customs, New Delhi vide Final Order No. A/50751/2020 dated 25.08.2020, of the very same appellant decided that "Quick Lime" is covered under the Heading 25221000. In Appeal No. C/75029/2020 of M/s Jindal Stainless Ltd., vide Final Order No. A/76970/2024 dated 09.09.2024 with regard to same appellant CESTAT, Kolkata decided and held that "Quick Lime" is classifiable under Chapter 25221000. 22. CESTAT, Mumbai in the case of M/s Viraj Profiles Ltd., Vs Commissioner of Customs (Preventive), Mumbai in Appeal No. C/85377/2020 with C/86172/2021 vide Final Order No. A/8705787058/2023 dated 20.10.2023 decided that imported "Quick Lime" wou....