https://www.taxtmi.com/caselaws?id=464476 CESTAT MUMBAI - AT allowed the appeal, set aside the impugned order and discharged any demand for differential duty, interest and penalty in respect of the single bill of entry under dispute. The Tribunal found the conversion formula used to convert load-port analysis - relied upon to shift classification of bituminous coal to tariff item 2701 1920 - to be illogical and inapplicable, noting that this bill fell within the period and issues of earlier disputes where the same conversion was rejected. The impugned classification and resultant demands were therefore overturned. en-us Wed, 04 Dec 2024 00:00:00 +0530 Fri, 31 Oct 2025 19:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464476 CESTAT MUMBAI - AT allowed the appeal, set aside the impugned order and discharged any demand for differential duty, interest and penalty in respect of the single bill of entry under dispute. The Tribunal found the conversion formula used to convert load-port analysis - relied upon to shift classification of bituminous coal to tariff item 2701 1920 - to be illogical and inapplicable, noting that this bill fell within the period and issues of earlier disputes where the same conversion was rejected. The impugned classification and resultant demands were therefore overturned. Case-Laws Customs Wed, 04 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464476