2018 (3) TMI 365

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....nts of coal from USA and filed Bills of Entry declaring the goods as Low Ash Coking Coal under sub heading No. 27011901 or 270111910, as the case may be. The goods were provisionally cleared at a concessional rate of duty by extending the benefit of notification No. 17/2001-CUS as amended. Subsequently, samples were sent for lab test and the Chemical Examiner reported that the sample is different from other coal imported (coking coal) and the sample under reference may not be useful as coking coal for preparation of coke suitable to support blast furnace charge. The adjudicating authority finalised the Bill of Entry by taking the benefit of exemption notification holding that the goods which are imported are not coking coal and an appeal wa....

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....e of goods under reference can be considered as coking coal. The Commissioner (Appeal) has also not discussed the same in the findings of the order and also silent in his order about the Chemical Examiner report. Further, the Commissioner (Appeal) has considered the ash content of the impugned goods and allowed the contentions of the appellants. The issue of ash content is not a subject matter in this case." 5. Ld. Counsel for the respondent submits the findings of the first appellate authority are very clear and there is no need for any interference. 6. On careful consideration of the submissions made by both sides, we find that the Revenue s appeal against the impugned order just indicates that the first appellate authority has not ....

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.... Industries, canbe prepared. It is not on record that the Central Government has defined Coking Coal, where parameters are not confirmed to by the imported goods. As far as the duty implication is concerned, coking coal with ash content less than 12% would attract a concessional rate of duty of 5%. The test reports indicate that the ash content is much below the prescribed 12%. However, there are some observations in these reports which throw some doubt whether the goods are coking coal in samples drawn in respect of Bills of Entry Nos. 401294 dated 22.06.2004; 501274 dated 28.12.2001, 200459 dated 08.04.2003, 701018 dated 19.07.2002 and 202102 dated 28.11.2003. However in respect of three bills i.e. 701018 dted 18.07.02, 202102 dated 28.11....