Coke Breeze treated as process waste-exempt from customs and anti dumping duty when cleared; excess triggers enquiry. Coke Breeze generated during charging of Metallurgical Coke to blast furnaces is a distinct product with different properties and uses, eligible for separate excise classification under heading 2704.00 (nil tariff); therefore customs and anti dumping duties should not be charged on Coke Breeze cleared from the factory, subject to enquiry by the Assistant Commissioner/Deputy Commissioner where generation exceeds normal proportions.
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Provisions expressly mentioned in the judgment/order text.
Coke Breeze treated as process waste-exempt from customs and anti dumping duty when cleared; excess triggers enquiry.
Coke Breeze generated during charging of Metallurgical Coke to blast furnaces is a distinct product with different properties and uses, eligible for separate excise classification under heading 2704.00 (nil tariff); therefore customs and anti dumping duties should not be charged on Coke Breeze cleared from the factory, subject to enquiry by the Assistant Commissioner/Deputy Commissioner where generation exceeds normal proportions.
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