CESTAT has determined that Quick Lime should be classified under CTH 2522, directing the refund of duty and interest, while setting aside previous demands for duty.
CESTAT's Classification of Quick Lime
The CESTAT ruled that Quick Lime is classifiable under CTH 2522, setting aside a previous duty demand and ordering the refund of relevant duties along with interest. This decision reaffirms the categorization of Quick Lime within the established tariff structure.
In the ruling, the Tribunal analyzed the characteristics of the product and relevant statutory guidelines, concluding that prior classifications under different headings were unwarranted. The clarity provided will facilitate smoother transactions and compliance for entities dealing in Quick Lime.
This determination serves as a critical reminder for practitioners to ensure accurate tariff classifications to avoid undue penalties and fines, as seen in previous unduly challenged classifications of Quick Lime.
Citations
- CESTAT Kolkata (2026) Customs Appeal No. XXX
