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    <title>2019 (1) TMI 1891 - CESTAT KOLKATA</title>
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    <description>Gas calcined anthracite coal and electrically calcined anthracite coal were treated as anthracite coal for tariff purposes, with the Tribunal following its earlier classification ruling in an identical matter involving the same importer. On that basis, the goods were held classifiable under Heading 2701 11 00 and not under Heading 3824 99 11 of the Customs Tariff Act, 1975. The Tribunal found no reason to interfere with the Commissioner (Appeals) order, and the departmental challenge to the importer&#039;s classification failed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=295294</link>
      <description>Gas calcined anthracite coal and electrically calcined anthracite coal were treated as anthracite coal for tariff purposes, with the Tribunal following its earlier classification ruling in an identical matter involving the same importer. On that basis, the goods were held classifiable under Heading 2701 11 00 and not under Heading 3824 99 11 of the Customs Tariff Act, 1975. The Tribunal found no reason to interfere with the Commissioner (Appeals) order, and the departmental challenge to the importer&#039;s classification failed.</description>
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