Quick Lime is appropriately classifiable under CTH 2522 1000 as a mineral product rather than under CTH 2825 9090 as a chemical compound, as it does not constitute a mixture requiring the application of GIR 2 or 3.

[ORDER PER: P. ANJANI KUMAR]

1. The appellant M/s V I S A Steel Ltd., have imported Quick Lime and filed 11 Bill of Entries classifying the same under CTH 2522 1000. Revenue was of opinion that the imported Quick Lime (Calcium Hydroxide) was classified under CTH 2528 9090. A Show Cause Notice dated 07.07.2017 was issued to the appellant proposing to change the classification from CTH 2522 1000 to CTH 2825 9090 and to recover differential duty of Rs. 26,60,641/- along with interest and penalty. The proposals in the Show Cause Notice were confirmed vide Order-in-Original dated 09.04.2018 and were upheld. On an appeal filed by the appellant Commissioner (Appeals) vide order dated 31.12.2018 upheld the Order-in-Original.

2. Learned Counsel for the appellant submits that the issue is no longer res-integra; it was decided by this Bench, in the case of M/s Jindal Stainless Ltd. , Vs Commissioner of Customs, Visakhapatnam vide Final Order No. A/30413/2024 dated 11.12.2024, in favour of the appellant.

3. On the other hand, Learned AR supports the impugned order.

4. Heard both the sides and perused the records.

5. We find that the Bench vide Final Order No. A/30413/2024 dated 11.12.2024 held as follows:

15. In the case before us, the contending classification of imported goods discussed in the impugned order are either under 2522 10 00 or 2825 90 90 of the First Schedule to the Customs Tariff Act . Thus, it is clear that at the broader Chapter level itself i.e., Chapter 25 and Chapter 28, there is difference of views among the appellants and the department. Thus, the dispute in classification lies in the narrow compass of determining the appropriate chapter under which the imported goods is covered in terms of the legal basis as elaborated above in paragraphs 6 to 8 above, and thereafter to decide the respective Tariff Items in which the imported goods are falling there under. In order to closely examine the scope of contending Chapter, Headings, Sub-headings and Tariff Items thereof for determining correct classification of imported goods, relevant tariff entries in the First Schedule to the Customs Tariff Act are extracted as below: “ . .

16. From the above it could be seen that the description of the Chapter 25 covers Salt; Sulphur; earths and stone; plastering materials, lime and cement which are basically mineral products of Section V of the First Schedule to the Customs Tariff. However the description of Chapter 28 covers inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements of isotopes which are products of chemical or allied industries falling under Section VI of the said Schedule. Further, it can be said that Chapter heading 2522, clearly provides that quicklime, slaked lime and hydraulic lime are classifiable under specific tariff items provided for therein; however, calcium oxide and hydroxide of Chapter heading 2825 are excluded from the scope of coverage under the heading 2522. Similarly, the description of the Chapter heading 2825 provide for coverage of the goods under its scope which are specifically mentioned as Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides. However, if any inorganic basis or metal oxides, hydroxides and peroxides which are not specifically mentioned therein by a specific tariff entry, then they will be classified under “other” category in sub-heading 28259090.

17. We find that Heading 25221000 covers within its scope and ambit, mainly of three specifi