2015 (2) TMI 599

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....drasekharan and Ramesh Nair, JJ. For the Appellant : Shri Ms Rukmani Menon, Adv. For the Respondent : Shri Ahibaran, Addl Comm (AR) JUDGEMENT Per: P R Chandrasekharan: 1. The appeal and stay petition are directed against Order-in-Original No. Commr./Adjn/Cus-05/2014-15 dated 15/04/2014 passed by Commissioner of Customs, Central Excise & Service Tax, Panaji, Goa. Vide the impugned or....

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....also in the past. As per the Load Port certificate issued in respect of aforesaid bills of entry, Gross Calorific Value (ADB) of the goods under importation are 5616 Kcal/Kg, 5784 Kcal/Kg and 5504 Kcal/Kg. which is less than the limit of 5833 Kcal/Kg required for classification as "Bituminous Coal". The coal imported by the appellant was also tested by the Customs Laboratory at Goa and they also f....

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....(GCV) has to be calculated on moist, mineral matter free basis and not on air dry basis. In the load port certificate as also in the chemical examiner's report, the gross calorific value has been computed on air dry basis. If the same is calculated on the moist, mineral matter free basis, the GCV would exceed 5833 Kcal/Kg as pointed out in the show-cause notice and therefore, the coal imported....

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....ication as bituminous coal. However, we notice that the goods had originated from Indonesia and in terms of notification No. 46/2011-Cus dated 01/06/2011 the appellant would be entitled for a concessional rate of duty on bituminous coal and the effective rate of duty would work out to 40% of the normal rate of duty applicable. In the present case, we notice that this notification has been taken in....