https://www.taxtmi.com/caselaws?id=359079 The tribunal upheld the grant of exemption under Notification No. 12/2012-Cus for imported coking coal, emphasizing the department's responsibility to ensure proper testing facilities. The reliance on the load port certificate for meeting conditions of Crucible Swelling Number (CSN) and mean reflectance (MMR) was deemed valid despite discrepancies between reports. The tribunal dismissed the department's appeals, stating that deficiencies in testing facilities could not shift the duty payment burden to the appellant, highlighting the importance of accurate classification and adherence to testing requirements for claiming duty exemptions. en-us Thu, 18 Jan 2018 00:00:00 +0530 Sat, 16 Mar 2019 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359079 The tribunal upheld the grant of exemption under Notification No. 12/2012-Cus for imported coking coal, emphasizing the department's responsibility to ensure proper testing facilities. The reliance on the load port certificate for meeting conditions of Crucible Swelling Number (CSN) and mean reflectance (MMR) was deemed valid despite discrepancies between reports. The tribunal dismissed the department's appeals, stating that deficiencies in testing facilities could not shift the duty payment burden to the appellant, highlighting the importance of accurate classification and adherence to testing requirements for claiming duty exemptions. Case-Laws Customs Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359079