Dutiability of Coke Breeze generated in the process of manufacturing of Pig iron/steel

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....manufacturing of Pig  iron/steel. I am directed to refer to the subject mentioned above and to say that notification no. 21/2001 Cus (Sl. 71) dated 1.3.2002 , upto 28.2.2003 provided concessional rate of customs duty on Metallurgical Coke imported for manufacture of Pig Iron /Steel using a  blast furnaces subject to the condition that procedure prescribed in Customs (Import of Goods a....

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....generated on the ground that this portion of the imported Metallurgical Coke has not been used in the blast  furnace.   2. It has been stated that in the process of charging Metallurgical Coke to the blast furnace, some amount of fine/small size particles (0 to 12 mm), commonly known as Coke Breeze, are generated.  These small particles cannot be charged to the blast furnace....

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....f charging of Metallurgical Coke to the blast furnace, a different product is produced which is chargeable to excise duty under heading 2704.00 which at present has tariff rate 'nil'. (Even a waste product can be excisable if it has distinct name, character and use). 4. Further, it cannot be said that Coke Breeze generated in the said manufacturing process is unutilized Metallurgical Coke.&nbsp....