ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 23.06.2025
CESTAT Kolkata Upholds ITC Limitedβs Stand Under CTH 2522
Case Background
M/s ITC Limited, Paperboards & Speciality Papers Division, had imported Quicklime (PCC Lime 0/20MM) for use as a Pulp Conversion Chemical. The company classified the imports under CTH 2522 10 00 (Quicklime), which attracts a concessional rate of duty as a mineral product.
However, the Customs assessing officer reclassified the goods under CTH 2825 90 90 (Inorganic chemicals β Others) on the basis of laboratory tests, triggering higher customs duties. Orders confirming this classification were passed under Section 17(4) and 17(5) of the Customs Act, 1962 and subsequently upheld by the Commissioner (Appeals).
ITC challenged the reclassification and the matter reached CESTAT Kolkata, involving multiple appeals from 2019 to 2025.
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 Kolkata
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