ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 01.05.2025
CESTAT Bangalore- Quick Lime Imports by JSW Steel Classifiable Under Chapter 25
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, allowed the appeal of M/s JSW Steel Limited, Salem, quashing the differential customs duty demand of over Rs. 75 lakh and ruling that “Quick Lime” is correctly classifiable under Customs Tariff Heading (CTH) 2522 10 00.
Case Background:
- JSW Steel imported “Quick Lime Powder” under 8 Bills of Entry between September and November 2015.
- The goods were initially assessed provisionally under CTH 2522 1000, with standard duty payments.
- Based on test results indicating 92.2% purity of calcium oxide, Revenue reclassified the product under CTH 2825 9090 (for pure calcium oxide) and raised a demand of Rs. 75,99,475 plus interest.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Bangalore
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