Slaked lime classification survives physical mixing where chuna retains its essential character and does not become a food preparation.
Case-Laws
GST
Chuna in slurry and paste form is classifiable as slaked lime under tariff item 2522 20 00, attracting GST at 5%, where physical blending produces no new compound or article with a distinct name, character or use. Chapter 25's mixing exclusion is subject to a contextual exception, which can arise from the nature of the goods named in a heading. The test is whether further mixing preserves slaked lime or creates a different article. Slaked lime supplies the essential character despite the greater combined weight of water and fillers, and its specific heading prevails over the residual food preparations heading. Separate use with pan, supari or tobacco and an FSSAI licence do not establish food preparation classification where the goods are not consumed directly or after the contemplated processing and no foodstuff component is established.
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