CESTAT Delhi held that imported quicklime with less than 98% CaO is duly classified under Chapter 25, allowing the appeal and confirming prior duties were misclassified.
CESTAT Delhi's Classification Decision on Quicklime
The CESTAT Delhi has ruled that quicklime containing less than 98% CaO falls under Chapter 25, not Chapter 28, leading to a favourable outcome for the appellant. The Tribunal permitted the appeal, effectively challenging the prior misclassification that resulted in an unfounded duty demand.
This ruling involved a comprehensive evaluation of the compositional elements of the quicklime and the relevant tariff classifications, showcasing the Tribunal’s discretion in ensuring appropriate customs applications. The Tribunal underscored the necessity for precise and evidence-backed classifications.
Legal professionals engaged with import classifications should take heed of the emphasis placed on compositional analysis, as this decision could directly influence classification strategies for similar substances in ongoing and future cases.
Citations
- CESTAT Delhi (2026) Customs Appeal No. XXX
