Tariff classification of calcined anthracite coal affirmed under anthracite heading, not under residual chemical goods heading.

Gas calcined anthracite coal and electrically calcined anthracite coal were treated as anthracite coal for tariff purposes, with the Tribunal following its earlier classification ruling in an identical matter involving the same importer. On that basis, the goods were held classifiable under Heading 2701 11 00 and not under Heading 3824 99 11 of the Customs Tariff Act, 1975. The Tribunal found no reason to interfere with the Commissioner (Appeals) order, and the departmental challenge to the importer's classification failed.

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Issues: Whether gas calcined anthracite coal and electrically calcined anthracite coal are classifiable under Heading 2701 11 00 or under Heading 3824 99 11 of the Customs Tariff Act, 1975.

Analysis: The goods imported by the respondent had already been examined in an identical matter involving the same importer and the same question of classification. The Tribunal treated the issue as no longer res integra in view of its earlier decision holding that gas calcined anthracite coal and electrically calcined anthracite coal remain classifiable as anthracite coal under Heading 2701 11 00 and do not fall under Heading 3824 99 11. On that basis, no reason was found to interfere with the order of the Commissioner (Appeals).

Conclusion: The goods are classifiable under Heading 2701 11 00 and not under Heading 3824 99 11 of the Customs Tariff Act, 1975.

Final Conclusion: The departmental appeals failed and the classification granted in favour of the importer was maintained.

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