https://www.taxtmi.com/caselaws?id=353437 The Tribunal upheld the respondent's claim for exemption under Notification No.21/2002, as amended by subsequent notifications, regarding the classification of imported coal as coking coal. It affirmed the retrospective application of Notifications No.21/2011 and 77/2011, emphasizing compliance with specified requirements outlined in Notification No.77/2011 for exemption. The decision underscored the significance of accurately interpreting statutory notifications and ensuring adherence to specified conditions for claiming exemptions under customs regulations, ultimately supporting the respondent's entitlement to exemption based on the specified coal criteria. en-us Thu, 16 Nov 2017 00:00:00 +0530 Thu, 28 Feb 2019 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353437 The Tribunal upheld the respondent's claim for exemption under Notification No.21/2002, as amended by subsequent notifications, regarding the classification of imported coal as coking coal. It affirmed the retrospective application of Notifications No.21/2011 and 77/2011, emphasizing compliance with specified requirements outlined in Notification No.77/2011 for exemption. The decision underscored the significance of accurately interpreting statutory notifications and ensuring adherence to specified conditions for claiming exemptions under customs regulations, ultimately supporting the respondent's entitlement to exemption based on the specified coal criteria. Case-Laws Customs Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353437