2015 (2) TMI 596

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....e learned adjudicating authority has confirmed a Customs duty demand of Rs. 12,64,15,615/- against the appellant, M/s. BMM Ispat Ltd. by classifying the coal imported by the appellant under five Bills of Entry, namely, 7567144 dated 02/08/2012, 7738019 dated 23/08/2012, 7104201 dated 14/06/2012, 6749621 dated 07/05/2012, 6385342 dated 28/03/2012 as "Bituminous Coal" falling under CTH 27011200 as against the claim of the appellant that the same is classifiable under CTH 27011920 "Steam Coal". The adjudicating authority has also confirmed interest liability thereon and has imposed a penalty of Rs. 1.00 crore on the appellant and a fine of Rs. 2.00 crores in lieu of confiscation. Aggrieved of the same, the appellant is before us. 2. The lea....

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....ntention of the learned Counsel that even at the interim stage of the stay, the matter can be referred to the Larger Bench and relies on the decision of this Tribunal in the case of Vandana Global Ltd. Since the classification of "Bituminous Coal" is still uncertain, in view of the reference made to the Larger Bench, it is his contention that the stay be granted as there is a possibility of having a different classification, when the matter is decided by the Larger Bench. Alternatively he submits that in respect of 2 Bills of Entry, the goods are of Indonesian origin and therefore, the appellant would be entitled for benefit of concessional rate of duty under Notification No. 46/2011-Cus....... which has not been extended by the adjudicatin....

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..... Any coal satisfying this definition, in our considered view, would qualify as "bituminous coal" and accordingly liable to be classified under CTH 2701.12 even though in commercial or trade parlance, they may be known otherwise. It is a settled position of law as held by the Hon'ble Apex Court in the case ofIndo International Industries Vs. Commissioner of Sales Tax, UP - 1981 (8) ELT 325 (SC) held that "any term or expression defined in the enactment must be understood in the light of the definition given in the Act; in the absence of which the meaning of the term as understood in common parlance or commercial parlance must be adopted". Since in the present case, the chapter note has defined "bituminous coal" as having certain specifi....