TaxTMI 
TaxTMI 
TaxTMI 
2016 (3) TMI 655
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.... "Coking Coal" means coal having mean reflectance (MMR) of more than 0.85 and swelling index number (CSN) of more than 2 (explanation added to S. No. 68 in notification No. 21/2002 Cus. by Notification 21/2011-Cus. dt. 1.3.2011). (ii) From 24.03.2011 to 16.08.2011- Exemption i.e. NIL basic duty was also made available to Coal having swelling index or crucible swelling number (CSN) of 1 and above and mean reflectance of above 0.60, for use in the manufacture of iron or steel using Corex, Finex or PCI technology. This was subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at concessional rate of Duty for Manufacture of Excisable Goods), 1996. (S.No 66A added in Not 21/2002 vide Not 31/2011 dated 24.03.2011). Appellant has however not claimed exemption under this Sl.No.66A. (iii) From 17.08.2011 onwards "Coking coal" means coal having mean reflectance of more than 0.60 and swelling index number of 1 and above (S.No 66A was deleted in Not 21/2002 and explanation against S.No 68 was amended vide Notification no 77/2011 dated 17.08.2011 read with corrigendum dated 25.08.11 ) 3. Appellant imported goods declared as c....
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.... Where coal in indeed weathered, the following effects may result: "The coking properties of the coal will be negatively affected".. Coking Properties The swelling number of coking coals is reported to decrease rapidly with increasing degree of weathering. The "coking value" of coal is likely to be destroyed after a period of 3 years according to la Grange. It is recommended that coking coals never be stored for a period of more than a year" 2. Storage of Coal Samples by J.F. Fryer et al "From a practical standpoint, it is particularly important to bear in mind that increase in oxygen content of about 1% suffice to totally destroy the caking property of prime metallurgical coal To prevent Oxidation of coal samples, it is suggested that temperatures during storage be kept as low as possible (though above 32 degree F) and the samples be stored in an oxygen free or substantially oxygen free atmosphere, or under water" 3 Deterioration of Coking Coal Quality in Samples and Stockpiles by Dr. Ross Leeder, et al : "Coking coal is a perishable commodity as its quality properties can deteriorate due to exposure to air, increased moisture content and handling. These ....
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....No. 3440661 dated 9.5.2011 where the provisional invoice value has been taken at the time of finalization of the assessment instead of the final invoice value. 5. The contentions of Ld Spl Counsel Shri V K Singh are: Coal consignments covered in OIO number 80 to 86/2013 DC(A) dated 30.09.2013 and in four Bills of entry in OIO number 98/2013 DC(A) dated 30.09.2013 (Appeal number C/86355,61/14 and C/86372/14 Cus Mum have been imported prior to 16.08.2011. Between the period 01.03.2011 to 16.08.2011, to be eligible for NIL basic duty in terms of Sl. No. 68 to Notification number 21/2002 dated 01.03.2002 as amended by Not 21/2011, CSN of the coal should be more than 2. However in these cases, even the load port report shows CSN less than 2. ( i.e. 1.5, 1 and 0). Further, in one case of OIO 91/2013 the load port report shows CSN "0". Therefore in these cases appellant has no case. 5.1. As regards retesting, the submission is that there is no violation of principles of natural justice because the respondent failed to avail the opportunity of cross examination. Reliance is placed on the judgment of Honble Apex court in the case of Commissioner of Customs New Delhi vs Punjab Stainles....
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....which is not amongst the present consignments. 6.1. The Commissioner has referred to the test done in respect of other consignments which are not covered in the present dispute. In those 4 cases the Customs Lab Marmagoa determined the CSN value to be one whereas the CRCL laboratory New Delhi redetermined the CSN to be 5 to 5.5. We do not understand the Commissioner's dismissal of this fact by stating that the CSN value was still less than the value of 7 & 8 determined in-house by the appellant in respect of those consignments. The fact remains that the CSN on re-testing increased from 1 to 5 or 5.5. This does throw doubt on the method of drawing samples as well as the testing method and does not inspire confidence in the procedures followed. 6.2. We note that the Hon'ble Supreme Court in the case of Tata Chemicals Ltd. (supra) held that the words 'deems it necessary' in Section 18 (1) (b) mean that the proper officer must have good reason to subject imported goods to a chemical test, otherwise the chemical analysis of imported goods done by the department is ultra vires of Section 18(b) of the Customs Act. This judgment needs to be considered by the Commissioner (Appeals) to arri....