TaxTMI 
TaxTMI 
2015 (4) TMI 308
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....at the coal imported by the appellant merits classification as "bituminous coal" and not as "steam coal" and therefore; the appellant was not entitled to the benefit of duty exemption available to steam coal vide notification No. 12/2012-Cus dated 17/03/2012. 2. In the application, it has been stated that in a similar matter pertaining to M/s TANGEDCO Ltd & Others, the Chennai Bench of the Tribunal vide interim order dated 18/11/2014 - had referred the classification matter to a Larger Bench of the Tribunal and had granted stay by waiving the differential duty demand on account of re-classification of coal as "bituminous coal". A copy of the said order could not be produced before this Bench at the time of hearing of the stay petition as t....
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....ue on the basis of Hand Book of Coal Analysis by James G Speight in our opinion reflects the position correctly and we have also gone through the Handbook of Coal Analysis and the relevant Paragraphs and we find this to be so. The relevant Paragraphs in the written submissions are reproduced below:- "(iv) Moisture values on AOB are used synonymously with 'inherent Moisture'. Similarly Moisture values on ARB are used synonymously with 'total moisture'. World Coal Association, which is a global industry association formed of major international coal producers and stakeholders, has defined that while ARB includes Total Moisture (TM), ADB includes inherent moisture (IM) only. Endorsing the said definition, E.R.Gee of Geological....
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....too wet to reduce in size, it should be weighed before size reduction and air-dried using an oven. In this manner, the moisture in the sample is reduced to an inherent moisture (equilibrium moisture) condition with the air in the laboratory, and changes in moisture content are minimized during the crushing and grinding operations and even during analysis. Air-drying steps in the analysis and efficient sample handling help minimize the effects of relative humidity changes and it removes most of the surface moisture of coal. (vii) While the total moisture is used for calculating other measured quantities to the as-received basis, Inherent or equilibrium moisture is used for calculating moist, mineral-matter-free calorific values for the rank....
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....ure or equilibrium moisture is the moisture level that comes closest to the moisture in the coal in its unexposed state known as bed moisture. When the words 'moist-mineral-matter-free-basis' are used, it is understood that the moisture content is inherent moisture and nothing else." 3.1 We have quoted extensively from the Tribunal's decision in the Maheshwari brother's case only for the reason that the contention of the appellant that GCVmmmf should have been calculated by taking GCV on ARB basis and not GCV on ADB basis is not convincing. From the technical literature cited above, it becomes clear that moisture on ADB approximates to Inherent Moisture while moisture on ARB corresponds to Total Moisture. Therefore, we are ....