https://www.taxtmi.com/caselaws?id=374873 Imported coal was found eligible for exemption as coking coal under Notification No. 21/2002-Cus because the Tribunal accepted the test report, Crucible Swelling Number and technical evidence showing it satisfied the notification's specification. The department's reliance on literature about limitations in corex technology did not prove that only blast-furnace grade coal qualified, and it did not displace the evidence supporting exemption. Where the notification does not define coking coal, eligibility depends on whether the imported coal meets the relevant specification on the evidence available; exemption could not be denied merely because the coal was used in a corex process. en-us Wed, 09 Jan 2019 00:00:00 +0530 Sat, 16 Nov 2019 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374873 Imported coal was found eligible for exemption as coking coal under Notification No. 21/2002-Cus because the Tribunal accepted the test report, Crucible Swelling Number and technical evidence showing it satisfied the notification's specification. The department's reliance on literature about limitations in corex technology did not prove that only blast-furnace grade coal qualified, and it did not displace the evidence supporting exemption. Where the notification does not define coking coal, eligibility depends on whether the imported coal meets the relevant specification on the evidence available; exemption could not be denied merely because the coal was used in a corex process. Case-Laws Customs Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374873