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of <h1>Tribunal Upholds Classification of Anthracite Coal, Rejects Revenue's Appeal</h1> <h3>Commissioner of Customs (Port), Kolkata Versus M/s Carbon Resources Pvt. Ltd.</h3> Commissioner of Customs (Port), Kolkata Versus M/s Carbon Resources Pvt. Ltd. - TMI Issues involved: Classification of imported goods under Customs Tariff Act, 1975.Summary:Issue 1: Classification of gas calcined anthracite coal and electrically calcined anthracite coalThe respondent imported gas calcined anthracite coal and electrically calcined anthracite coal and claimed classification under CTH 27011100. However, the Revenue re-classified the goods under CTH 38249090, resulting in a higher duty rate. The respondent challenged this re-classification, arguing that the goods should be classified under CTH 27011100. The ld. Commissioner (Appeals) ruled in favor of the respondent. The Tribunal, in the respondent's previous cases, upheld that calcined anthracite coal retains its nature as anthracite coal even after undergoing the process of calcinations. The Tribunal also noted that calcinations is a common treatment process used in various industries. Therefore, the impugned order was upheld, and the Revenue's appeal was dismissed.Issue 2: Previous Tribunal decisionsThe Tribunal referred to its earlier decisions in the respondent's cases where similar issues were addressed. In those cases, it was established that the process of calcinations does not change the nature of the product as anthracite coal. The Tribunal reiterated that the issue had already been settled in favor of the respondent in previous cases. Therefore, considering the consistency in the Tribunal's decisions and the nature of the goods, the impugned order was upheld, and the Revenue's appeal was dismissed.This summary outlines the classification dispute regarding gas calcined anthracite coal and electrically calcined anthracite coal, emphasizing the Tribunal's consistent rulings in favor of the respondent based on the nature of the goods and the process of calcinations.
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