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TMI Blog2024 (1) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of M/S. JINDAL STAINLESS (HISAR) LTD. VERSUS COMMISSIONER OF CUSTOMS NEW DELHI [ 2020 (8) TMI 743 - CESTAT NEW DELHI] , wherein it was held that the product is rightly classified under chapter 25. From the above decision of this Tribunal, it can be seen that when only calcination process is carried out and CaO content is less than 98%, than the quicklime is correctly classification under CTH 2522 1000. Since, the identical facts involved in the present case, the ratio of the above decision is directly applicable in this case. The impugned order set aside - appeal allowed. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Hasit D Dave, Advocate for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the process carried out by the supplier is only calcination, these facts are not under dispute. On this identical facts, the very same issue has been considered by this Tribunal in the case of Jindal Stainless (Hisar) Ltd. vide order dated 25.08.2020, wherein the following order was passed: 4. We have gone through rival submissions. It is seen that the goods Imported by the appellant have purity in the range 95-97% as stated in the SCN. Certificated produced by the appellant shows the range to be slightly below that. 4.1 The heading 2522 reads as following: 25.22- Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25. 2522.10- Quicklime It is seen that it specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) has been rendered in practically identical circumstances. The said decision relies on the HSN explanatory notes 11 under chapter heading 2825. The said chapter note provides as follows: 5.3 HSN Explanatory Note under Tariff Heading 28.25 also excludes Calcium Oxide which has a purity less than 98% from Chapter 28 in view of the fact that what is covered under 28.25 is Calcium Oxide of purity 98%. The relevant Chapter Note is reproduced below: (11) Calcium Oxide, Hydroxide and Peroxide: This Heading covers only the oxide (CaO) and the hydroxide (CaOH), in the pure state (ie. containing practically no clay, iron oxide, manganese oxide, etc.) such as the product obtained by calcining precipitated calcium carbonate; The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available for quick lime. Apparently, the applicant being convinced of the correct classification, would like to avert the risk of availing the benefit the strength of decisions rendered in a different context and then facing a backlash at a later stage. From the above it is apparent that the facts and circumstances were significantly different. 5. As a result of above observations, we find that the ratio of decisions of Tribunal in the case of M/s Bhadradri Minerals Pvt. Ltd. is applicable to the facts of the instant case. Therefore, the product is rightly classified under chapter 25. The appeal is consequently allowed. From the above decision of this Tribunal, it can be seen that when only calcination process is carried o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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