2018 (8) TMI 776 - AT - Central Excise

Classification of Quick Lime - whether classified under Chapter 25 of the Central Excise Tariff Act or under Chapter 28? - Held that - Hon ble Supreme Court s decision in the case of Collector of Central Excise vs. Nuchem Industries Pvt. Ltd. 1997 (11) TMI 108 - SUPREME COURT OF INDIA relied wherein it is stand held that Quick Lime is not at all exigible to central excise duty - appeal allowed - decided in favor of appellant.

Summary

The dispute was about the classification of 'Quick Lime' under Chapter 25 or Chapter 28 of the Central Excise Tariff Act. The appellant claimed Chapter 25, but Revenue classified it under Chapter 28. The tribunal referred to a Supreme Court decision that 'Quick Lime' is not subject to central excise duty. The impugned order was set aside, and the appeal was allowed based on this ground.