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CESTAT denied exemption under Notification No.12/2012-Cus for imported Coke Breeze, upholding that metallurgical coke and coke breeze are distinct products with different characteristics and applications. Following precedent in Company A case, the Tribunal emphasized that coke breeze, being a byproduct of coke manufacture, cannot be equated with metallurgical coke used in blast furnaces. The significant price difference and distinct product characteristics preclude extending the notification benefits meant for metallurgical coke to coke breeze imports. The interpretation of exemption notification was deemed irrelevant given the fundamental product differences. Appeal dismissed, confirming differential treatment for customs duty purposes.
CESTAT denied exemption under Notification No.12/2012-Cus for imported Coke Breeze, upholding that metallurgical coke and coke breeze are distinct products with different characteristics and applications. Following precedent in Company A case, the Tribunal emphasized that coke breeze, being a byproduct of coke manufacture, cannot be equated with metallurgical coke used in blast furnaces. The significant price difference and distinct product characteristics preclude extending the notification benefits meant for metallurgical coke to coke breeze imports. The interpretation of exemption notification was deemed irrelevant given the fundamental product differences. Appeal dismissed, confirming differential treatment for customs duty purposes.
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