https://www.taxtmi.com/caselaws?id=256599 Imported coal under Chapter 27 must be classified by applying the prescribed tests for volatile matter on an air-dry basis and gross calorific value on a moist, mineral matter free basis. Applying the accepted conversion formula, the consignments appeared to fit the description of bituminous coal, so the corresponding concessional duty notification for Indonesian-origin coal had to be applied in assessment. The duty computation was therefore required to be redetermined, and the assessment could not ignore the applicable notification merely because no separate exemption claim had been filed. en-us Mon, 24 Nov 2014 00:00:00 +0530 Thu, 18 Jun 2015 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256599 Imported coal under Chapter 27 must be classified by applying the prescribed tests for volatile matter on an air-dry basis and gross calorific value on a moist, mineral matter free basis. Applying the accepted conversion formula, the consignments appeared to fit the description of bituminous coal, so the corresponding concessional duty notification for Indonesian-origin coal had to be applied in assessment. The duty computation was therefore required to be redetermined, and the assessment could not ignore the applicable notification merely because no separate exemption claim had been filed. Case-Laws Customs Mon, 24 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256599