Case Laws

2024(12)LCX0022: Jindal Stainless Limited : Quick Lime is classifiable under CTH 25221000

2024(08)LCX0342: Siyaram Chemicals : Calcium carbonate should be classified as calcite powder under CTH 25369030.

2024(06)LCX0063: Artabroch Ceramics Private Limited : Apatite (Ground) Calcium Phosphate is classifiable under CTH 25102030.

2024(04)LCX0473: Mukand Limited: Quicklime is classified under tariff item 2522 1000.

2024(04)LCX0401: Viraj Profiles Limited: Quick lime is classifiable under CTH 2522 10 00.

2016(11)LCX0135: P.B Enterprises:Bleaching: Earth V 2 Super Galleon is classifiable under sub-heading 2508 20.

2012(02)LCX0191: Keva Industries :Mineral Drops RSPLE being natural sea water which has not gone for any preparation is classifiable under heading 2501.

2009(03)LCX0060 : OCL India Ltd: Fused Magnesium Chromide is classifiable under sub-heading 2519 90 40.

2008(11)LCX0313 :Stone Man Marble Indus: Goods which are usable as marble commercially even in experts opinion by GSI are treated as marble are  classifiable under sub-heading 2515 11.

2008(10)LCX0085 :Amit Marbles Pvt. Ltd : Rough marble slabs not polished though capable of being polished is classifiable under sub- heading 2515 11.

2008(05)LCX0003 :Deepak Agro Solution Ltd. :Brimstone 90 containing 90% Sulphur & 10% Bentonite is classifiable under heading 2503.

2004(06)LCX0178: Margra indusries ltd: Marble Block with one side polished are classifiable under heading 2515.

2003(02)LCX0055: H.P.L. Chemicals Ltd.: Hydrazine is classifiable under heading 2501.

2001(10)LCX0209: Deepak fertilisers & petrochemicals corp.ltd:  Sulphurs  at molten stage recovered as by-product from sour natural gas during refining of petrochemicals is classifiable under heading 2503.

1995(12)LCX0108:Bromels Rubber Industries Ltd,: Oil treated Sulphur having 20% oil content is classifiable under heading 2503.

1994(08)LCX0035:Nitisoya diamond tools: Natural graphite in the form of blocks is classifiable under sub-heading 2504 90.

1993(11)LCX0017: Polar Marmo Agglomerates Ltd.: Agglomerated Marble is classifiable under Chapter 25.

1991(11)LCX0002: Nihon Nirman Ltd.: White cement is classifiable under sub-heading 2502 20.

1987(12)LCX0048: Ceat Tyres (I) Ltd.: Crystex or Insoluble Sulphur or mu Sulphur is classifiable under heading 2501/32 10.

Advance Rulings

2024(09)LCX0372(AAR): Balvir Singh: Slaked lime manufactured containing less than approximately 98% of the calcium oxide/hydroxide is classifiable under CTH 2522 20 00.

2021(07)LCX0330(AAR): Mother India Natural Stones: Slate stone trimmed and cut into sizes classifiable under 2514.