https://www.taxtmi.com/caselaws?id=220123 Non-coking coal did not qualify for basic customs duty at 2.5% under the later notification cited by the importer, because the applicable concessional rate under the customs notification framework remained 3%. The analysis notes that the appellate authority had extended the 2.5% benefit, but the department challenged that extension on the ground that Notification No. 153/2009-Cus., as amended by subsequent notifications, continued to prescribe only 3% for the goods in question. The concession on this point was accepted, and the lower 2.5% rate was held unavailable. en-us Thu, 13 Dec 2012 00:00:00 +0530 Fri, 04 Jan 2013 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220123 Non-coking coal did not qualify for basic customs duty at 2.5% under the later notification cited by the importer, because the applicable concessional rate under the customs notification framework remained 3%. The analysis notes that the appellate authority had extended the 2.5% benefit, but the department challenged that extension on the ground that Notification No. 153/2009-Cus., as amended by subsequent notifications, continued to prescribe only 3% for the goods in question. The concession on this point was accepted, and the lower 2.5% rate was held unavailable. Case-Laws Customs Thu, 13 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220123