CESTAT Kolkata ruled that quicklime is classifiable under CTH 2522, leading to the set aside of duty demands and an order for refund with interest.
CESTAT Kolkata Ruling on Quick Lime Classification
The CESTAT Kolkata has ruled that quick lime should be classified under CTH 2522, which has led to the set aside of previous duty demands and a directive for refund, including interest at the rate of 12%.
This classification reinforces the appropriate categorization for customs duty purposes based on product specifications and ensures that importers are not unfairly burdened by misclassification.
Practitioners should highlight this ruling as an essential reference for ensuring correct classification and addressing disputes regarding customs duties effectively.
Citations
- CESTAT ruling

