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of <h1>Court orders re-examination of coal import exemption eligibility under Customs Notifications</h1> <h3>DIVIS LABORATORIES LTD Versus COMMISSIONER OF CENTRAL EXCISE</h3> DIVIS LABORATORIES LTD Versus COMMISSIONER OF CENTRAL EXCISE - TMI The judgment involves the classification of imported coal as steam or bituminous. The appellant claims eligibility for exemption under Notification No.127/2011-Cus and Notification No.64/2012-Cus for coal imported from Indonesia. The matter is remanded to the original authority for further examination of eligibility.
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