https://www.taxtmi.com/caselaws?id=440174 Coal classification under Chapter 27 depended on reliable evidence that the imported goods met the higher-duty entry. The Tribunal found that the department's reworking of gross calorific value through a conversion formula was not scientifically or legally justified, and the load-port certificates and sampling record did not show fraud or mismatch. The declared classification as steam coal was therefore accepted, and the exemption linked to that tariff treatment remained available. Once that classification stood, the customs demand, interest, and consequential duty reworking under section 28 of the Customs Act lost their basis and were unsustainable. en-us Wed, 05 Jul 2023 00:00:00 +0530 Wed, 12 Jul 2023 08:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440174 Coal classification under Chapter 27 depended on reliable evidence that the imported goods met the higher-duty entry. The Tribunal found that the department's reworking of gross calorific value through a conversion formula was not scientifically or legally justified, and the load-port certificates and sampling record did not show fraud or mismatch. The declared classification as steam coal was therefore accepted, and the exemption linked to that tariff treatment remained available. Once that classification stood, the customs demand, interest, and consequential duty reworking under section 28 of the Customs Act lost their basis and were unsustainable. Case-Laws Customs Wed, 05 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440174