https://www.taxtmi.com/caselaws?id=295253 Electrically calcined anthracite coal and gas calcined anthracite coal remained classifiable as anthracite coal because calcination was only a treatment process and did not change the goods' essential character or commercial identity. The Tribunal held that, since the imported goods retained their nature as coal, reclassification away from Heading 2701 11 00 was not justified. The correct classification was therefore under Heading 2701 11 00 and not under Heading 3824 90 90, and the departmental appeal was dismissed. en-us Wed, 29 Nov 2017 00:00:00 +0530 Wed, 26 May 2021 08:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295253 Electrically calcined anthracite coal and gas calcined anthracite coal remained classifiable as anthracite coal because calcination was only a treatment process and did not change the goods' essential character or commercial identity. The Tribunal held that, since the imported goods retained their nature as coal, reclassification away from Heading 2701 11 00 was not justified. The correct classification was therefore under Heading 2701 11 00 and not under Heading 3824 90 90, and the departmental appeal was dismissed. Case-Laws Customs Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295253