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CESTAT Allows Classification of Imported Quicklime Under CTH 2522 10 00
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CESTAT Allows Classification of Imported Quicklime Under CTH 2522 10 00

July 27, 2026

CESTAT has classified imported quicklime under CTH 2522 10 00, enabling the set aside of duty demands and affirming exemption benefits.

CESTAT on Classification of Imported Quicklime

The CESTAT has ruled that imported quicklime should be classified under CTH 2522 10 00. This decision allows for the set aside of past duty demands and recognizes associated exemption benefits.

The tribunal found sufficient grounds to support the classification under the specific heading, drawing on chemical composition analyses that meet the criteria for classification under CTH 2522. This ruling underscores the importance of accurate classification in customs duty assessments.

Practitioners need to note that this decision not only alleviates previous duty concerns but also emphasizes the necessity of precision in product categorization to leverage available exemptions.

Citations

  • CESTAT ruling
Source:CESTAT
Practice Areas:tax

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