https://www.taxtmi.com/caselaws?id=265747 Classification of imported coal for exemption under Notification No. 12/2012-Cus. turned on whether the cargo was steam coal or bituminous coal, with the decisive issue being gross calorific value measured by reference to inherent moisture. CESTAT noted that the load port reports described the moisture as inherent moisture and found prima facie support in the Department's technical material distinguishing inherent moisture from residual moisture. In the absence of financial hardship, the Tribunal required a substantial pre-deposit as a condition for interim relief, while granting protection against recovery on compliance. en-us Mon, 25 May 2015 00:00:00 +0530 Sat, 07 May 2016 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265747 Classification of imported coal for exemption under Notification No. 12/2012-Cus. turned on whether the cargo was steam coal or bituminous coal, with the decisive issue being gross calorific value measured by reference to inherent moisture. CESTAT noted that the load port reports described the moisture as inherent moisture and found prima facie support in the Department's technical material distinguishing inherent moisture from residual moisture. In the absence of financial hardship, the Tribunal required a substantial pre-deposit as a condition for interim relief, while granting protection against recovery on compliance. Case-Laws Customs Mon, 25 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265747