CESTAT Bangalore Upholds Duty Demand on Steam Coal, Waives Pre-Deposit

The Appellate Tribunal CESTAT Bangalore upheld the demand for duty and interest within the normal period for the classification of Steam Coal imported by the appellants. The requirement of pre-deposit was waived, and penalties and fines imposed were set aside. Any demand for the extended period was not upheld in the final decision.

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The Appellate Tribunal CESTAT Bangalore decided on the classification of Steam Coal imported by the appellants. The requirement of pre-deposit was waived, and the matter was taken up for final decision. The demand for duty and interest within the normal period was upheld, while any demand for the extended period was not upheld. Penalties and fines imposed were set aside.

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