coal-Bituminous/steam Coal

[RAJ KUMAR RAJKUMAR]

sir,

i am relating to Cement Industry. Recently we have received a notice from EXcise divn that  they have verified our Bill of entries though we have imported steam coal, they have tested the samples of Coal they did chemical test and said that it is not Steam coal it is Bituminous Coal.. and issued the notice that we have  imported Bituminous coal in the place of Steam coal. (Steam coal custom duty-Nil and  1% CVd only) and asked us to pay the Customs duty and CVD.

This relating to the period 2012 Year. In the Year 2013. govt has issued the notification on bituminous coal also have CVD-2% Only. In the above notice the dept. has enclosed a test report for what is bituminous coal and what steam coal and anthracist.

How to give the Reply to the notice. is there any relavent ruling of CESTAT relating to steam Coal for 2012 Period.

Regards,

 

 

[Sanjeev Sachdeva]

Dear Mr. Rajkumar,

We are dealing with a Show Cause Notice on exactly similar demand. You may write and get in touch on nehathakur00 at the rate of gmail.com

Regards:

Neha Thakur

AI Summary

Classification of imported coal: steam versus bituminous determination triggers customs duty and CVD liability and evidentiary questions. Dispute concerns the classification of imported coal where consignments declared as steam coal were chemically tested and found to be bituminous, prompting a show cause notice for customs duty and countervailing duty liability for the 2012 period; the department relied on lab reports distinguishing coal grades and the importer seeks guidance and any tribunal rulings applicable to reclassification and duty demands prior to a later 2013 notification altering CVD treatment.