https://www.taxtmi.com/caselaws?id=371405 The Tribunal concluded that the imported coal qualified as "Weak Coking Coal" with ash content below 12%, making it eligible for concessional duty under Notification No. 19/1994-Cus. The chemical test report was deemed inconclusive, and the "end use" condition was found irrelevant for granting the exemption. The Tribunal set aside the impugned order, allowing the appeal with consequential relief. en-us Mon, 03 Dec 2018 00:00:00 +0530 Sat, 06 Apr 2019 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371405 The Tribunal concluded that the imported coal qualified as "Weak Coking Coal" with ash content below 12%, making it eligible for concessional duty under Notification No. 19/1994-Cus. The chemical test report was deemed inconclusive, and the "end use" condition was found irrelevant for granting the exemption. The Tribunal set aside the impugned order, allowing the appeal with consequential relief. Case-Laws Customs Mon, 03 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371405