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Court Misapplies Excise Law: Denies Reduced 1-2% CVD on Imported Coal, Confused with Manufacturing Rules.

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....CVD of 1% /2% of the Additional Duty of Customs on the imported coal - The adjudicating authority has committed a legal error while denying the benefit of reduced CVD on imported coal while placing reliance upon the Excise notification for manufacture of coal.....