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TMI Blog2024 (12) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... oxide of Chapter heading 2825 are excluded from the scope of coverage under the heading 2522. Heading 25221000 covers within its scope and ambit, mainly of three specific goods such as the following: (i) first one i.e., quicklime ; (ii) the second one, slaked lime , and (iii) third one, hydraulic lime . Hence, in simple words, it can be stated that all the goods covered under the above description at (i) to (iii) above would be rightly classifiable under chapter heading 25221000. There is no dispute on the fact that the imported goods in the present case are quicklime and thus by applying GIR 1 it would be classifiable under tariff item 25221000. Further, from the exclusion provided for calcium oxide and hydroxide of heading 2825, it transpires that the quicklime as a mineral product, when subjected to certain processes or treatment, whereby if these mineral products were converted into separate chemical elements or separate chemically defined compounds, such as calcium oxide in the present case, then such products would be more appropriately classified as chemical products under heading 2825, owing to the reason that the chemical properties of the goods have been changed from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1975. 3. As per the Memorandum of appeal, Appellant M/s Jindal Stainless Ltd., has purchased Quick Lime of foreign origin and imported into India by filing various Bills of Entries (Bes). Appellant have claimed classification of their imported goods, which are Quick Lime , under Chapter sub-heading 25221000. Imported Quick Lime is having more than 90% (Calcium Oxide) and ranging between 90-92% and being obtained by calcination process of Lime stone. Department contested that the imported Quick Lime is classifiable under Chapter sub-heading 28259090 under Metallic Oxide and attract applicable rate of duty, which is higher to the rate claimed by the appellant. The appellants were served various show cause notices demanding differential duties to the Customs. The appellant have submitted that the goods imported by them is Quick Lime (Burnt Lime) which is obtained by calcining industrial grade lime. Chapter sub-heading 25221000 specifically covers Quick Lime irrespective of the content of Calcium Oxide contained in Quick Lime even lime is subjected to the process of calcinations. Quick Lime (Burnt Lime) does not merit classification under Chapter sub-heading 28259090 as the product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the products which have been roasted or calcined, fell out of the purview of classification under Chapter 25, they resorted to reclassification of the goods. Further, the Department claimed that the Hi Cal Quicklime was a manufactured product, obtained by calcinations and did not merit classification under CTH 25221000. 8. Learned AR also stated that that the chemical name of Quick lime is Calcium Oxide (CaO). Quicklime is a metal oxide and thus is an inorganic compound. The purity percentage or CaO content of quicklime depends on source material from which it has been mined. Quicklime, also referred to as CaO, is usually made by the thermal decomposition of materials, such as limestone or seashells, that contain calcium carbonate (CaCO3) mineral calcite) in a lime kiln. This is accomplished by heating the material to above 825 C in a process called calcination to liberate a molecule of carbon dioxide (CO2), leaving quicklime. In terms of the HSN Explanatory notes and Chapter Heading Notes, quicklime in crude state is classifiable in CTH 2522 whereas Calcium Oxide is classifiable in the CTH 2825 and stated that CaO content in quicklime is determining factor of classificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions: 2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished articles has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled. (b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When by application of rule 2(b) or for any other reason, goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UM OXIDE AND HYDROXIDE OF HEADING 2825 2522 10 00 Quicklime kg. 10% - 2522 20 00 Slaked lime kg. 10% - 2522 30 00 Hydraulic lime kg. 10% - Tariff Item Description of goods Unit Rate of Duty Stand ard Preferential Areas (1) (2) (3) (4) (5) Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides 2825 10 - Hydrazine and hydroxylamine and their inorganic salts: kg. 10% - 2825 10 10 ---- Hydrazine anhydrous kg. 10% - 2825 10 20 - --- Hydrazine hydrate kg. 10% - 2825 10 30 - --- Hydrazine sulphate Kg. 10% - 2825 10 40 ----Hydroxylamine sulphate Kg. 10% - 2825 10 90 ----Other Kg. 10% - 2825 20 20 -Lithium oxide and hydroxide Kg. 10% - 2825 30 -Vanadium oxides and hydroxides: 2825 30 10 ---Vanadium pentaoxide flakes Kg. 10% - 2825 30 90 ----Other kg. 10% - 2825 40 00 -Nickel oxides and hydroxides kg. 10% - 2825 50 00 -Copper oxides and hydroxides kg. 10% - 2825 60 -Germanium oxides and zirconium dioxide: 2825 60 20 ---Zirconium dioxide Kg. 10% - 2825 70 -Molybdenum oxides and hydroxides: 2825 70 10 ---Molybdenum trioxide Kg. 10% - 2825 70 20 ---Molybdic acid 2825 70 90 ---Other Kg. 10% - 2825 80 00 - Antimony oxides Kg. 10% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined compounds, such as calcium oxide in the present case, then such products would be more appropriately classified as chemical products under heading 2825, owing to the reason that the chemical properties of the goods have been changed from the mineral product to chemical product. Thus, it is clear from the above analysis and discussion that the scope of coverage of goods under chapter heading 2522 and 2825 are exclusive to each other. 18. We find that careful examination of the tariff entries of chapter heading 2522 2825, it reveals that it is not the case that the goods covered under CTH 2522 and CTH 2825 represent contending classification for applying GIR 3 as made out by Revenue. This is for the reason that quick lime cannot be referred to as containing wholly or partly of goods of CTH 2522 and CTH 2825. There is clear exclusion of calcium oxide and hydroxide of CTH 2825 from the scope of CTH 2522, and only separate chemical elements or separate chemically defined compounds are covered under the scope of CTH 2825. 19. Further, it transpires from plain reading of GIR 2 and 3, that GIR 2(b) would apply for classifying goods so as to include mixtures or combination of a particu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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