Imported coal exemption under Notification No. 21/2002-Cus affirmed on the basis of an earlier identical ruling.

Imported coal was found eligible for exemption under Notification No. 21/2002-Cus. The dispute concerned imports of various types of coal during May 2010 to December 2010, and the Tribunal applied its earlier final order on the same issue involving the same respondent, where identical imports had already been held entitled to the notification benefit. As no reason was found to depart from that view, the earlier ruling was treated as governing the present matter, and the assessee's entitlement to the exemption was affirmed.

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Issues: Whether the imported coal was eligible for exemption under Notification No. 21/2002-Cus.

Analysis: The dispute concerned imports of various types of coal during May 2010 to December 2010. The Tribunal noted that an identical issue involving the same respondent had already been decided by the same Bench in an earlier final order, where the coal imported was held eligible for the benefit of Notification No. 21/2002-Cus. Finding no reason to depart from that view, the Tribunal held that the earlier decision governed the present appeal as well.

Conclusion: The imported coal was held eligible for exemption under Notification No. 21/2002-Cus., and the assessee's entitlement to the benefit was affirmed.

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