https://www.taxtmi.com/caselaws?id=356662 Imported coal was treated as coking coal for concessional duty because the evidence, including test reports, CFRI material, trade literature and commercial understanding, showed ash content below the prescribed limit and supported classification under the common parlance test. In the absence of a specific tariff definition, the product description was determined by how the goods were understood in trade, and mere use in ferro silicon manufacture was not decisive. The goods were therefore eligible for the concessional rate of duty. en-us Wed, 21 Feb 2018 00:00:00 +0530 Fri, 09 Mar 2018 06:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356662 Imported coal was treated as coking coal for concessional duty because the evidence, including test reports, CFRI material, trade literature and commercial understanding, showed ash content below the prescribed limit and supported classification under the common parlance test. In the absence of a specific tariff definition, the product description was determined by how the goods were understood in trade, and mere use in ferro silicon manufacture was not decisive. The goods were therefore eligible for the concessional rate of duty. Case-Laws Customs Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356662