2014 (10) TMI 674

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....HY Appellant imported 25,000 MTs of coal from different suppliers and cleared the same classifying under CTH 2701 1920 claiming the same as Steam Coal. The appellant claimed the benefit of exemption Notification No.12/2012 Cus. dated 17.03.2012 (Sl. No. 123 as amended). On the ground that the calorific value of coal imported by the appellant was greater than 5833 kcal/kg and its volatile matte....