Classification of imported goods, specifically Quick Lime, under ...

Customs duty classification dispute: Quick Lime under CTH 2522 1000, not 2825; refund with 12% interest.

Case Laws Customs

September 17, 2024

Classification of imported goods, specifically Quick Lime, under the Customs Tariff Act, 1975, and the levy of interest. The key points are: Quick Lime is classifiable under Customs Tariff Heading (CTH) 2522 1000, not CTH 2825, as decided by the Delhi Bench of the Tribunal in a previous case. Regarding the levy of interest, the amounts paid by the appellant during the investigation stage are required to be refunded along with interest at 12% rate, as per the cited case laws of the Delhi and Allahabad Benches of the CESTAT. The appeal is disposed off based on these findings.

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Classification of imported goods, specifically Quick Lime, under ...

Customs duty classification dispute: Quick Lime under CTH 2522 1000, not 2825; refund with 12% interest.

Case Laws Customs

September 17, 2024

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