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    Classification of Quicklime under the Customs Tariff: CESTAT Bangalore's Reaffirmation of HSN-Based ...
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    Case LawsCustoms
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    Quicklime classification: impure lime falls under specific tariff heading, not high purity calcium oxide, per HSN purity standard.
    The imported material, chemically tested as impure calcium oxide (about 92.2% CaO with mineral impurities), is classifiable under Heading 2522 10 00 as Quicklime. Chapter Note 1 to Chapter 25 must be read contextually and does not disqualify quicklime from Chapter 25 where the tariff text and HSN Explanatory Notes expressly contemplate calcined quicklime. Heading 2825 is confined to chemically pure calcium oxide (approximately 98% CaO) and its residuary sub-heading cannot displace the specific Heading 2522 unless that purity threshold and absence of impurities are met.

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