https://www.taxtmi.com/caselaws?id=374024 Imported coal classification under the customs tariff turned on whether the goods were coking coal or other coal, but the record did not identify literature-backed benchmarks or scientific parameters for that distinction. The notification prescribed different duties, yet the material before the authorities did not disclose the specific moisture, ash, volatile matter, or CSN thresholds used to support the classification. In the absence of a scientifically supported basis, the dispute could not be finally determined on the existing record. The order was therefore set aside and the matter remitted for fresh adjudication after identifying and applying proper literature-supported parameters. en-us Thu, 17 Jan 2019 00:00:00 +0530 Thu, 24 Jan 2019 07:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374024 Imported coal classification under the customs tariff turned on whether the goods were coking coal or other coal, but the record did not identify literature-backed benchmarks or scientific parameters for that distinction. The notification prescribed different duties, yet the material before the authorities did not disclose the specific moisture, ash, volatile matter, or CSN thresholds used to support the classification. In the absence of a scientifically supported basis, the dispute could not be finally determined on the existing record. The order was therefore set aside and the matter remitted for fresh adjudication after identifying and applying proper literature-supported parameters. Case-Laws Customs Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374024