2018 (1) TMI 174

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....te for the Respondent. ORDER [Order per: M. V. Ravindran] This appeal is filed by the Revenue against Order-in-Appeal No.13/2014 (G) cus dated 12.05.2014. 2. Heard both sides and perused the records. 2. The issue involved in this appeal is regarding classification of various types of coals imported by declaring the cargo as Bespoke optimum semisoft corex coal, Soft coking coal, Semi-soft coki....

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....ey produced technical data to show that weak coking coal can be used directly in coking coal technology without converting into coke. The First Appellate Authority after following due process of law set aside the Order-in-Original holding that the respondent herein is eligible for an exemption and the amounts collected in nexus due to finalization of the Bills of Entry needs to be refunded. 4. De....

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....on the other hand submits that identical issue of the very same respondent is decided by the Mumbai Tribunal as reported at 2016 (343) ELT 717 and submits that this Bench in Final Order No.A/31811-31817/2017 dated 15.11.9017, on an identical issue after quoting extensive order of the Mumbai, allowed the appeals of M/s JSW Steels Ltd., by holding that core imported is eligible for exemption under N....