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TMI Blog2020 (8) TMI 743X X X X Extracts X X X X X X X X Extracts X X X X ..... lanatory Note, the product manufactured by the respondent has to be classified under CTH 25 only. The product is rightly classified under chapter 2 - Appeal allowed. - Customs Appeal No. 51224 of 2019 - Final Order No. A/50751/2020 - Dated:- 25-8-2020 - MEMBER (JUDICIAL), MR. RAMESH NAIR AND MEMBER (TECHNICAL), MR. RAJU Shri. S.C. Choudhary, Consultant Shri Vikas Jain, AGM for the Appellant Shri. Rakesh Kumar, Authorised Representative for the Respondent ORDER This appeal has been filed by M/s Jindal Stainless (Hisar) Ltd. against change of classification of the product imported by them and consequently demand of differential customs duty. 2. Learned Counsel for the appellant pointed out that the di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion), but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. 2.2 The Commissioner has also relied on his assertion that the percentage of CaO is in the range of 94 to 97% and, therefore, the product is separate chemically defined compound . The Commissioner has also relied on the 0decision of Advance Ruling Authority in the case of M/s Lhoist India Pvt. Ltd.2008 (221) ELT 465 (AAR) 2.3 Learned Counsel relied on the HSN description of the heading 25 22 which reads as under: 25.22- Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825 2522.10 Quicklime Quicklime (an impure calcium oxid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overs only oxides in pure state, such as the product obtained by Calcining Precipitated Calcium carbonate. He argued that many more steps are needed to convert Quicklime into Precipitated Calcium Carbonate. 2.6 Learned Counsel further argued that product does not contain 95 to 97% calcium oxide. They submitted sample copies of Certificate of Ananlysis showing percentage of CaO as 92.5 and 92.9. 2.7 Learned Counsel relied on the decision of Tribunal in the case of Bhadradri Minerals Pvt. Ltd. 2015 (324) ELT 395 (Tri- Bangalore), Sakshi Makfin Pvt. Ltd. vs CCE Panchkula 2016 (343) ELT 972 (Tri- Chan.) and in the case of Gulshan Polyol Ltd vs CCE Service Tax 2019 (366) ELT 728 (Tri All). 2.8 Learned Counsel further argued that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a different context and then facing a backlash at a later stage. He argued that in the said case by paying tax, application was able to pass on the CENVAT Credit to the buyers. He pointed out that Justice Reddy in his order at Para 6 has mentioned that note 1 of chapter 25 cannot be invoked to exclude these goods from Chapter 25. This would make the specific inclusion of Quick Lime in chapter 25 irrelevant. He has observed, in sum, I would like to clarify that applicant products falls outside Chapter 25 not because quick lime goes out of Chapter 25 on account of Note 1 but because of exclusion clause contained in Heading 2522. 2.9 Learned Counsel further pointed out that explanatory notes under chapter 2825 mentioned that Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than calcium oxide and hydroxide of heading 28.25. 2522.10- Quicklime It is seen that it specifically covers Quicklime under sub heading 25 22.10. Chapter note 1 of chapter 25 prescribes as follows: Quicklime (an impure calcium oxide) is obtained by calcining limestone containing very little or no clay. It combines very rapidly with water, giving off considerable heat and producing slaked lime (Calcium hydroxide) The heading excludes purified calcium oxide and calcium hydroxide (heading 28.25). The HSN also prescribes as follows: 1. Except where their context ..... otherwise requires, ..... but not products that have been roasted, calcined, obtained by mixing or subjected to processing beyond that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng practically no clay, iron oxide, manganese oxide, etc.) such as the product obtained by calcining precipitated calcium carbonate; The Heading also covers fused lime obtained by fusing ordinary quicklime in an electric furnace. This product has a high degree of purity (approximately) 98% calcium oxide; it is crystalline and generally colourless. It is used, in particular, for refractory linings for furnaces, in the manufacture of crucibles and for addition to concrete, in small pieces, to increase in resistance to water. Calcium peroxide (CaO) is a white or yellowish powder, hydrated (usually with 8 H2O) sparingly soluble in water. Used as a bactericide and as a detergent, in medicine and in the preparation of cosmetics. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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