https://www.taxtmi.com/caselaws?id=351705 Coking coal imported under the relevant bills of entry was found eligible for exemption under Notification No. 21/2002-Cus because the applicable notification did not impose an end-use requirement and did not require actual conversion into coke. Technical material, laboratory reports, trade descriptions and contemporaneous records showed weak coking characteristics and supported classification as soft or semi-soft coking coal. The later amendment introducing more detailed technical criteria was treated as confirming that the earlier exemption covered coal of the relevant coking character. In the absence of convincing contrary evidence, the duty demand and consequential penalties were held unsustainable. en-us Wed, 15 Nov 2017 00:00:00 +0530 Thu, 17 Jan 2019 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351705 Coking coal imported under the relevant bills of entry was found eligible for exemption under Notification No. 21/2002-Cus because the applicable notification did not impose an end-use requirement and did not require actual conversion into coke. Technical material, laboratory reports, trade descriptions and contemporaneous records showed weak coking characteristics and supported classification as soft or semi-soft coking coal. The later amendment introducing more detailed technical criteria was treated as confirming that the earlier exemption covered coal of the relevant coking character. In the absence of convincing contrary evidence, the duty demand and consequential penalties were held unsustainable. Case-Laws Customs Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351705