CESTAT Mumbai affirmed the classification of quicklime with less than 98% CaO under CTH 2522 10 00, allowing for the set aside of differential duties and penalties.
CESTAT Mumbai Ruling on Quicklime Classification
The CESTAT in Mumbai has upheld the classification of quicklime containing less than 98% calcium oxide under CTH 2522 10 00, leading to the annulment of differential duty demands and penalties placed on importers.
This interpretation aligns with current customs classification practices. The tribunal's rationale centered on the accurate composition of the substance, thereby ensuring fair treatment of imports in compliance with statutory requirements.
Customs practitioners are advised to integrate this ruling into their practices, particularly when addressing duty assessments for imports with varying chemical compositions.
Citations
- CESTAT ruling
