https://www.taxtmi.com/caselaws?id=255167 Classification of imported coal turned on whether its calorific value satisfied the Customs Tariff threshold for steam coal exemption or required classification as bituminous coal. Revenue relied on load-port and survey reports using air-dried or residual-moisture values, whereas applicants invoked ASTM methodology, contending that inherent moisture and chemical testing were necessary. Conflicting coordinate-bench approaches were identified, with a prima facie preference for requiring a chemical test rather than relying only on load-port reports. Pre-deposit of duty, interest and penalty was waived pending appeal disposal, and the classification issue 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 coal turned on whether its calorific value satisfied the Customs Tariff threshold for steam coal exemption or required classification as bituminous coal. Revenue relied on load-port and survey reports using air-dried or residual-moisture values, whereas applicants invoked ASTM methodology, contending that inherent moisture and chemical testing were necessary. Conflicting coordinate-bench approaches were identified, with a prima facie preference for requiring a chemical test rather than relying only on load-port reports. Pre-deposit of duty, interest and penalty was waived pending appeal disposal, and the classification issue 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