https://www.taxtmi.com/caselaws?id=269128 Where a tariff entry defines coal by objective physical and calorific parameters, classification follows that statutory definition rather than trade nomenclature. Coal with volatile matter above 14% and gross calorific value at or above 5833 kcal/kg was treated as prima facie falling within bituminous coal under Chapter 27, even if described commercially as steam coal. At the stay stage, waiver of pre-deposit was refused because no strong prima facie case or pleaded financial hardship was shown, and recovery was stayed only on compliance with the deposit requirement. en-us Tue, 18 Nov 2014 00:00:00 +0530 Wed, 09 Dec 2015 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269128 Where a tariff entry defines coal by objective physical and calorific parameters, classification follows that statutory definition rather than trade nomenclature. Coal with volatile matter above 14% and gross calorific value at or above 5833 kcal/kg was treated as prima facie falling within bituminous coal under Chapter 27, even if described commercially as steam coal. At the stay stage, waiver of pre-deposit was refused because no strong prima facie case or pleaded financial hardship was shown, and recovery was stayed only on compliance with the deposit requirement. Case-Laws Customs Tue, 18 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269128