2014 (8) TMI 999

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....hwal, Advocate, for the Appellant. Dr. A.K. Nigam, Addl. Commissioner (AR) and Shri N. Jagdish, Superintendent (AR), for the Respondent. ORDER In all these cases, the issue involved is classification of steam coal (as declared) imported by the appellants. In all the three cases, issue involved is same. Therefore all the appeals are taken together and a common order is being passed. 2.&....

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....applied, there is no dispute at all that the coal imported by the appellant is called steam coal. He relies on the decision in the case of Sonic Electrochem Ltd. v. CCE, Indore [2004 (168) E.L.T. 486 (Tri.-Del.)]. 3.2 The exemption is not based on trade parlance. Before going to the exemption notification, the classification of the goods have to be made and this aspect has already been dea....

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....As far as party purpose is concerned, the value of the imported goods + customs duty is taken as ex-duty value for the purpose of comparison with domestic manufacturers and therefore levy of additional customs duty, in our opinion, cannot affect the traders adversely. 6. Another submission was that it is a revenue neutral situation since the traders can pass on the benefit of additional du....

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....lications are listed. Even though the learned counsel had initially submitted that only stay may be decided subsequently, he agreed that a final order can be passed. 8. In view of the above observations, the reclassification of steam coal as bituminous coal and consequently duty demand within the normal period is upheld and appellants are required to pay the duty or balance of duty, if not....