https://www.taxtmi.com/caselaws?id=176487 Classification for customs duty depended on the coal's physical characteristics, and the imported coal was found to answer the description of bituminous coal based on calorific value and volatile matter; it therefore did not satisfy the notification description for steam coal and no exemption was available. The differential duty demand was confirmed. Penalty was not sustained in view of an earlier Tribunal order on the same issue, and the penalty was set aside. en-us Tue, 24 Jun 2014 00:00:00 +0530 Wed, 23 Dec 2015 21:59:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176487 Classification for customs duty depended on the coal's physical characteristics, and the imported coal was found to answer the description of bituminous coal based on calorific value and volatile matter; it therefore did not satisfy the notification description for steam coal and no exemption was available. The differential duty demand was confirmed. Penalty was not sustained in view of an earlier Tribunal order on the same issue, and the penalty was set aside. Case-Laws Customs Tue, 24 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176487