https://www.taxtmi.com/caselaws?id=121668 Imported coke was treated as the final product of a coke plant, not as coal, so cess could not be sustained on it. The Ministry of Coal's clarification limited excise duty and cess to raw coal dispatched from mines or used in coke making, and excluded the final product of the coke plant from the cess net. Because the authorities had not examined that clarification and the material showed the goods were final coke plant output, the levy of cess on the imported coke was set aside. en-us Wed, 04 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 14:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121668 Imported coke was treated as the final product of a coke plant, not as coal, so cess could not be sustained on it. The Ministry of Coal's clarification limited excise duty and cess to raw coal dispatched from mines or used in coke making, and excluded the final product of the coke plant from the cess net. Because the authorities had not examined that clarification and the material showed the goods were final coke plant output, the levy of cess on the imported coke was set aside. Case-Laws Central Excise Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121668