https://www.taxtmi.com/caselaws?id=256596 Where a tariff entry is defined by specific statutory parameters, classification follows the Chapter Note definition rather than commercial or trade parlance; on that basis, imported coal was treated prima facie as bituminous coal under CTH 2701.12. At the interim stage, complete waiver of pre-deposit was declined because the demand was considered prima facie sustainable, subject to adjustment for the concessional notification benefit applicable to Indonesian origin coal. In the absence of pleaded financial hardship, the balance of convenience favoured the Revenue, so conditional stay of recovery was granted only on compliance with the ordered deposit. en-us Mon, 01 Dec 2014 00:00:00 +0530 Mon, 15 Jun 2015 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256596 Where a tariff entry is defined by specific statutory parameters, classification follows the Chapter Note definition rather than commercial or trade parlance; on that basis, imported coal was treated prima facie as bituminous coal under CTH 2701.12. At the interim stage, complete waiver of pre-deposit was declined because the demand was considered prima facie sustainable, subject to adjustment for the concessional notification benefit applicable to Indonesian origin coal. In the absence of pleaded financial hardship, the balance of convenience favoured the Revenue, so conditional stay of recovery was granted only on compliance with the ordered deposit. Case-Laws Customs Mon, 01 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256596