https://www.taxtmi.com/caselaws?id=802520 Bituminous coal classification requires both prescribed calorific-value and volatile-matter limits to be met on their respective measurement bases. Under the applicable methodology, the Parr formula must use as-received rather than air-dried values. Steam coal classified under tariff item 2701 1920 qualifies for the basic customs duty exemption. Bituminous coal classified under a separate tariff item does not qualify for that exemption merely because it is used to generate steam. en-us Mon, 02 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802520 Bituminous coal classification requires both prescribed calorific-value and volatile-matter limits to be met on their respective measurement bases. Under the applicable methodology, the Parr formula must use as-received rather than air-dried values. Steam coal classified under tariff item 2701 1920 qualifies for the basic customs duty exemption. Bituminous coal classified under a separate tariff item does not qualify for that exemption merely because it is used to generate steam. Case-Laws Customs Mon, 02 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802520