https://www.taxtmi.com/caselaws?id=267119 The Tribunal ruled in favor of the Appellant in a dispute over the classification of "Electrode Grade Calcined Petroleum Coke" under the Customs Tariff Act. It held that the goods qualified for exemption under Notification No.20/2006-Cus, rejecting the narrow interpretation that limited the exemption to coke derived from coal only. The Tribunal emphasized that the exemption notification should encompass coke from various sources, including petroleum, and found the demand notice to be time-barred, ultimately allowing the appeal with consequential relief. en-us Mon, 22 Jun 2015 00:00:00 +0530 Fri, 08 Jan 2016 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267119 The Tribunal ruled in favor of the Appellant in a dispute over the classification of "Electrode Grade Calcined Petroleum Coke" under the Customs Tariff Act. It held that the goods qualified for exemption under Notification No.20/2006-Cus, rejecting the narrow interpretation that limited the exemption to coke derived from coal only. The Tribunal emphasized that the exemption notification should encompass coke from various sources, including petroleum, and found the demand notice to be time-barred, ultimately allowing the appeal with consequential relief. Case-Laws Customs Mon, 22 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267119