https://www.taxtmi.com/caselaws?id=458350 CESTAT Kolkata held that metallurgical coke and coke breeze are distinct products with different characteristics and uses, making coke breeze ineligible for duty exemption under notification 21/2002-Cus for metallurgical coke. The tribunal applied strict interpretation principle for exemption notifications. However, since the importer clearly declared goods as coke breeze in Bills of Entry, no suppression or willful misstatement occurred. Extended limitation period under Section 28(4) was not invokable, and no penalty was leviable. Appeal allowed regarding penalty and limitation, though exemption denial was upheld. en-us Tue, 30 Jan 2024 00:00:00 +0530 Tue, 22 Oct 2024 15:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458350 CESTAT Kolkata held that metallurgical coke and coke breeze are distinct products with different characteristics and uses, making coke breeze ineligible for duty exemption under notification 21/2002-Cus for metallurgical coke. The tribunal applied strict interpretation principle for exemption notifications. However, since the importer clearly declared goods as coke breeze in Bills of Entry, no suppression or willful misstatement occurred. Extended limitation period under Section 28(4) was not invokable, and no penalty was leviable. Appeal allowed regarding penalty and limitation, though exemption denial was upheld. Case-Laws Service Tax Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458350