2009 (8) TMI 656

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.... Consultant, for the Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - In these four appeals the common issue is whether the impugned goods imported by the appellants can be classified under heading 2701.19 and charged to 15% duty as contended by the appellants or should be classified under heading 2701.12 and charged to 25% duty as c....

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....eport, without doing any independent test. He draws our attention to the chapter note which provides a calorific value limit (on a moist mineral matter free basis) which is required to be equal to or greater than 5833 Kcal/Kg. for classifying coal as bituminous coal under heading 2701.12. He states that the report of survey undertaken for valuation purpose cannot be used for classification purpose....

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....ned goods and the classification of the same, they should have carried out a chemical test. Without such a chemical test, the Department has no basis to classify the impugned goods under heading 2701.12 and charge the same to higher rate of duty. On the other hand, the appellants have a strong case on classification of the impugned goods under heading 2701.19 on the basis of past imports, the invo....