ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 20.08.2025
CESTAT Kolkata- Quicklime Classified under CTH 25221000 β β β β β
In a significant win for M/s. ITC Limited, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata, has ruled in favor of the appellant in Customs Appeal Nos. 75117 and 75118 of 2022. β The case revolved around the classification of imported goodsβQuicklimeβunder the Customs Tariff Act, 1985. β The Tribunal’s decision has reaffirmed the correct classification of Quicklime under Customs Tariff Item No. β 2522 1000, bringing clarity to an issue that has been contested for years. β
Background of the Case
The dispute arose when ITC Limited imported consignments of Quicklime and sought to classify them under Chapter Sub-Heading 2522 1000. β However, the Assessing Officer reclassified the goods under Chapter Sub-Heading 2825 9090, leading to a higher duty liability. β ITC Limited paid the duty under protest and subsequently challenged the assessment before the Commissioner of Customs (Appeals), who rejected their appeals. Aggrieved by this decision, ITC Limited approached the CESTAT Kolkata.
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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