https://www.taxtmi.com/caselaws?id=255167 Classification of imported steam coal turned on whether the goods fell within the exempt steam coal entry or were classifiable as bituminous coal under the calorific value threshold in Chapter 27. The Revenue relied on load port and survey reports, while the applicants invoked ASTM methodology and argued that inherent moisture and a chemical test were necessary for accurate classification. The note records a prima facie preference for the Chennai Bench view that classification should not rest solely on the load port report. On that basis, waiver of pre-deposit of duty, interest and penalty was granted pending the appeals, and the matter was referred for constitution of a Larger Bench. en-us Tue, 18 Nov 2014 00:00:00 +0530 Tue, 09 Jun 2015 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255167 Classification of imported steam coal turned on whether the goods fell within the exempt steam coal entry or were classifiable as bituminous coal under the calorific value threshold in Chapter 27. The Revenue relied on load port and survey reports, while the applicants invoked ASTM methodology and argued that inherent moisture and a chemical test were necessary for accurate classification. The note records a prima facie preference for the Chennai Bench view that classification should not rest solely on the load port report. On that basis, waiver of pre-deposit of duty, interest and penalty was granted pending the appeals, and the matter was referred for constitution of a Larger Bench. Case-Laws Customs Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255167