2026-VIL-1212-CESTAT-HYD-CU
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CUSTOMS CESTAT Cases

Customs - Classification of imported Quick Lime - Appellant imports Quick Lime classifying the same under CTH 2522 1000. Revenue department contends that the imported Quick Lime (Calcium Hydroxide) should be classified under CTH 2825 9090 and issues a Show Cause Notice proposing to recover differential duty along with interest and penalty - Whether Quick Lime imported by Appellant should be classified under CTH 2522 1000 (mineral products - lime and cement) or under CTH 2825 9090 (inorganic chemicals - other metal oxides, hydroxides and peroxides) - HELD - Quick Lime is appropriately classifiable under CTH 2522 1000 and not under CTH 2825 9090. The analysis reveals that Chapter 25 covers mineral products including salt, sulphur, lime and cement, whereas Chapter 28 covers inorganic chemicals and compounds of chemical or allied industries. Chapter heading 2522 specifically provides for quicklime, slaked lime and hydraulic lime, with an exclusion for calcium oxide and hydroxide under Chapter heading 2825 - The exclusion clause indicates that quicklime as a mineral product, when subjected to certain processes converting it into separate chemical elements or chemically defined compounds, would be classified as chemical products under heading 2825. However, the imported goods in the present case are quicklime in their natural form as mineral products, not converted into separate chemical elements or chemically defined compounds. The General Interpretative Rules 2 and 3 do not apply as there is no mixture of different materials or contending classification, but rather clear mutual exclusion between the two headings - The consistent precedent from multiple CESTAT benches is that Quick Lime and Hydraulic Lime obtained by calcining limestone remain classifiable under Chapter 2522 as per the explanatory notes to heading 2522 - The order-in-appeal is set aside and Appellant's classification of Quick Lime under CTH 2522 1000 is upheld – The appeal is allowed
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