2015 (5) TMI 967

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.....R. (Commissioner) ORDER Per: B S V Murthy: The issue involved is whether coal imported by the appellant is steam coal or bituminous coal. The department has taken a view that it is bituminous coal and therefore, the appellant is eligible for the benefit at Serial No.123 of Notification No.12/2012-Cus., dated 17.3.2012. 2. Heard both sides. 3. In this case, whether the coal imported is steam ....