The CESTAT Delhi has ruled that quicklime containing less than 98% CaO should not be classified under Chapter 28.25, affirming its status under Chapter 25.
CESTAT Delhi Ruling on Quicklime Classification
In a clear delineation, the CESTAT Delhi held that quicklime with calcium oxide content of less than 98% cannot be classified under heading 28.25, instead categorizing it under Chapter 25.
This decision clarifies the classification criteria based on chemical composition, ensuring that goods are appropriately categorized according to their properties. The ruling provides necessary guidance for future customs evaluations and classification disputes.
For practitioners in customs law, this judgment emphasizes the need to examine chemical properties closely when determining classifications for duties and tariffs.
Citations
- CESTAT ruling
