https://www.taxtmi.com/caselaws?id=437593 The Tribunal upheld the classification of gas calcined anthracite coal and electrically calcined anthracite coal under CTH 27011100, rejecting the Revenue's re-classification under CTH 38249090. It was determined that the process of calcinations does not alter the nature of the goods as anthracite coal, as established in previous cases. The consistent rulings in favor of the respondent were based on the nature of the goods and the common treatment process of calcinations, leading to the dismissal of the Revenue's appeal. en-us Mon, 01 May 2023 00:00:00 +0530 Wed, 10 May 2023 08:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437593 The Tribunal upheld the classification of gas calcined anthracite coal and electrically calcined anthracite coal under CTH 27011100, rejecting the Revenue's re-classification under CTH 38249090. It was determined that the process of calcinations does not alter the nature of the goods as anthracite coal, as established in previous cases. The consistent rulings in favor of the respondent were based on the nature of the goods and the common treatment process of calcinations, leading to the dismissal of the Revenue's appeal. Case-Laws Customs Mon, 01 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437593