2017 (6) TMI 659

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....d, Gujarat Narmada Valley Fertilizers & Chemicals Limited, Jhajjar Power Ltd, Agarwal Coal Corporation Pvt Ltd, Shreeyam Power & Steel Industries Ltd, Emmsons International Ltd, Grasim Cellulosic, Saurashtra Chemicals Division Of Nirma Ltd, R K International Limited, Gujarat Narmada Valley Fertiliser & Chemicals Ltd, Hari Enterprise, Shivam Corporation, N R Agarwal Industries Ltd, Madhusudan Dyeing & Printing Mills P Ltd, Rivaa Exports Ltd, Surya Coal & Surya Exim Ltd, Ganpati Energy P Ltd, Shivoham Trading Company, Trumboo Industries Pvt Ltd, Surya Coal, Essar Oil Limited, Dcm Shriram Consolidated Ltd , N R Agarwal Industries Ltd Birla Cellulosic, Essar Power Gujarat Limited, Banswara Syntex Ltd, Arvind Limited, Swastik Coal International Pvt Ltd,  Agarwal Coal Corporation Pvt Ltd, Adi Enterprises, Sara International Ltd, Agrawal Coal Company, Vadinar Power Company Ltd, Sankar Processors P Ltd, Amit Enterprise, Donear Industries Ltd, Jay Bharat Dyeing & Printing Pvt Ltd, Garden Silk Mills Ltd, Nandan Denim Ltd, J K Lakshmi Cement Ltd, Rainbow Papers Ltd, Dharam Enterprise, Hindustan Zinc Limited, Damanganga Board Mills P Ltd, Shree Ajit Pulp And Paper Ltd, Best Paper Mills P ....

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....15, C/ORS/10955/2015, C/10867/2015-DB, C/ORS/10957/2015, C/ORS/10958/2015, C/10409/2015-DB, C/ORS/10960/2015, C/ORS/10962/2015, C/10410/2015-DB, C/ORS/10961/2015 C/ORS/10963/2015, C/10871/2015-DB, C/ORS/10964/2015, C/ORS/10971/2015, C/10872/2015-DB, C/ORS/10965/2015, C/ORS/10968/2015, C/10873/2015-DB, C/ORS/10966/2015, C/ORS/10970/2015, C/11126/2015-DB, C/ORS/10967/2015, C/ORS/10969/2015, C/12132/2014-DB, C/ORS/10972/2015, C/ORS/10974/2015, C/12133/2014-DB, C/ORS/10973/2015, C/ORS/10975/2015, C/11997/2014-DB, C/ORS/10977/2015 C/10240/2015-DB, C/ORS/10996/2015, C/ORS/10997/2015, C/10240/2015-DB, C/ORS/10998/2015, C/ORS/11001/2015, C/11100/2015-DB, C/ORS/11000/2015, C/ORS/10998/2015, C/12116/2014-DB, C/EH/11023/2015, C/11751/2014-DB, C/11814/2014-, C/12018/2014-DB, C/12080/2014-DB, C/12081/2014-DB, C/12189/2014-DB, C/12331/2014-DB, C/12416/2014-DB, C/12488/2014-DB, C/12490/2014-DB, C/12594/2014-DB, C/12595/2014-DB, C/12615/2014-DB, C/12618/2014-DB, C/12721/2014-DB, C/12804/2014-DB, C/12846/2014-DB, C/12932/2014-DB, C/12963/2014-DB, C/12964/2014-DB, C/12965/2014-DB, C/13054/2014-DB, C/13103/2014-DB, C/13104/2014-DB, C/13279/2014-DB, C/13432/2014-DB, C/13433/2014-DB, C/13572/2014-DB, C....

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....h, A.K. Mundra, D.K. Trivedi, Amarnath Bhatt - Advocates P.P. Jadeja, M. Senthal, R.C. Prasad - Consultants For Respondent: Shri P.R.V. Ramanan, Special Counsel ORDER Per: Dr. D.M. Misra All these appeals are taken up pursuant to the order of the Larger Bench dt.16.01.2017. The common major issue involved in all these appeals relates to classification of Steam Coal and Bituminous Coal. Confronted with conflicting views/opinions of different benches, this Tribunal vide order dt.07.09.2015 and subsequent Order dt.08.6.2016, referred the matter to the Larger Bench for resolving the issues. The reference in present appeals along with the appeals pending before different benches viz. Chennai, Mumbai, Hyderabad, Bangalore and Kolkata were taken up by the Larger Bench constituted at Chennai. After hearing all concerned, the Larger Bench passed Order dt.16.01.2017 and as per observation at Para 8 of the said order, the Registry at Ahmedabad listed the appeals after due notice to the appellants. 2. The learned Advocate Shri Saurabh Dixit representing the appellants submitted that even though the orders passed by the Larger Bench have been placed on CESTAT website and also reported, how....

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....ons have been expressed by various benches of the Tribunal. When the matter was heard before the Larger Bench, taking note of the fact that the issue has already been taken up and pending before the Hon'ble Supreme Court, the Larger Bench relegated these Appeals to the respective Benches to dispose the same in the light of the observations of Larger Bench in its order dt.16.01.2017. For better appreciation, the order of the Larger Bench dt.16.01.2017 is reproduced below:- "All the references have arisen from the conflicting orders passed by different benches of CESTAT. 2. Briefly, the facts are that all the appellants-assesses, during the relevant period were importing coal from different countries, especially from Indonesia classifying such goods under chapter sub-heading 27011920. The coal so imported were claimed to be steam coal which never attracted any duty during the material period. In other words, it attracted 'NIL' rate of duty. But other coal i.e. Bituminous coal falling under chapter sub-heading 27011200 attracted 5% duty as per Notification No.12/2012-Cus, dt.17.03.2012. But, the said notification was amended from time to time. 3. Regarding the classification of....