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Customs - Highlights / Catch Notes

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Classification of "quicklime" imported goods - The CESTAT ...

Case Laws     Customs

February 22, 2024

Classification of "quicklime" imported goods - The CESTAT considered the chemical composition of the imported "quicklime" and previous judgments on similar matters. - On the percentage of chemical composition, the highest percentage of ‘available CaO2/calcium oxide is 92.8%’. - The Tribunal found that the "quicklime" imported by the appellants does not fall under the high purity category required for classification under CTI 2825 9090 and is instead correctly classified under CTI 2522 10 00, aligning with the appellants' declaration.

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