https://www.taxtmi.com/caselaws?id=46556 Imported low ash coking coal was held not liable to additional customs duty under section 3 of the Customs Tariff Act, 1975 because the duty is linked to excise duty on a like article produced or manufactured in India, and coal is not manufactured in that sense but merely raised from the ground. The SC noted that the Coal Mines (Conservation and Development) Act, 1974 distinguishes between coal raised and coke manufactured, reinforcing that coal is not treated as a manufactured product. Washing coal to reduce ash content did not amount to manufacture of a new article, and the absence of a notification under section 7 of the 1974 Act did not change the result. The issue was decided in favour of the assessee. en-us Wed, 30 Apr 2003 00:00:00 +0530 Mon, 29 Dec 2025 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46556 Imported low ash coking coal was held not liable to additional customs duty under section 3 of the Customs Tariff Act, 1975 because the duty is linked to excise duty on a like article produced or manufactured in India, and coal is not manufactured in that sense but merely raised from the ground. The SC noted that the Coal Mines (Conservation and Development) Act, 1974 distinguishes between coal raised and coke manufactured, reinforcing that coal is not treated as a manufactured product. Washing coal to reduce ash content did not amount to manufacture of a new article, and the absence of a notification under section 7 of the 1974 Act did not change the result. The issue was decided in favour of the assessee. Case-Laws Customs Wed, 30 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46556