https://www.taxtmi.com/caselaws?id=255594 Bituminous coal classification turns on the tariff definition and explanatory note, which use objective parameters such as volatile matter content and calorific value; where goods satisfy that statutory description, classification follows the tariff entry rather than trade parlance. In the pre-deposit dispute, the appellant did not establish a strong prima facie case or any financial hardship, so complete waiver was declined. The balance of convenience was treated as favouring the Revenue, and pre-deposit of the duty demand was ordered before the appeal could proceed. en-us Tue, 18 Nov 2014 00:00:00 +0530 Tue, 11 Aug 2015 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255594 Bituminous coal classification turns on the tariff definition and explanatory note, which use objective parameters such as volatile matter content and calorific value; where goods satisfy that statutory description, classification follows the tariff entry rather than trade parlance. In the pre-deposit dispute, the appellant did not establish a strong prima facie case or any financial hardship, so complete waiver was declined. The balance of convenience was treated as favouring the Revenue, and pre-deposit of the duty demand was ordered before the appeal could proceed. Case-Laws Customs Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255594