ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 30.08.2025
CESTAT Kolkata Rules Quicklime Classifiable under CTH 2522β β
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This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
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In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata, has delivered its verdict in favor of ITC Ltd. in a dispute concerning the classification of imported “Quicklime.” The decision, issued on August 28, 2025, brings clarity to the classification of Quicklime under the Customs Tariff Act, 1985, and sets a precedent for similar cases.
Background of the Case
ITC Ltd. had imported goods described as “PCC Lime 0/20MM (Quicklime) (Pulp Conversion Chemical)” and sought to classify them under Customs Tariff Item No. β 2522 1000, which pertains to Quicklime. β However, the assessing officer classified the goods under Customs Tariff Item No. β 2825 9090, citing the chemical composition and purity of the product. This classification was upheld by the Commissioner of Customs (Appeals), prompting ITC Ltd. to appeal the decision before the CESTAT.
Source: CESTAT Kolkata
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