Key Pointers- 

• The appellant, Chandan Steel Limited, describes the purity of the product Quick Lime is ranging from 94-97%. As held in the case of Jindal Stainless (Hisar) Ltd Vs. Commissioner of Customs, ICD, Patparganj, New-Delhi reported in 2020-TIOL-1366-2020, New Delhi wherein on the basis of the identical fact that the Quick Lime has a purity of less than 98% the same was held as classifiable under CTH 2522, accordingly, the product is correctly classified under to CTH 2522. 
• The issue involved in this appeal is whether the product Quick Lime is classifiable under CTH 25221000 as claimed by the assessee or 28259090 as held by the adjudicating authority. 
• The Tribunal observed that as per the certificate of analysis in respect of bills of entry the purity of the product is ranging between 94-97% which is not under dispute. With reference to the case of Jindal Stainless (Hisar) Ltd (Supra). Considering the fact that if the purity of the Quick Lime is less than 98% then it would be classifiable under CTH 2522 and only product having purity more than 98% would be classified under CTH 2825. 
• Thus the Tribunal held that the product Quick Lime would be classified under CTH2522. 
• Appeal allowed.