2019 (1) TMI 1891

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....oms<br>SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) AND SHRI V. PADMANABHAN, MEMBER (TECHNICAL) Shri S. Guha, A. C. (AR) for the Appellant (s) Ms. Shreya Mundra, C. A. for the Respondent(s) ORDER Miscellaneous Applications have been filed by the appellant&nbsp;Department for condoning the delay in filing the appeal before the&nbsp;Tribunal.&nbsp; 2. The Ld. D. R. appearing on behalf of the appella....

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....ndustry (not used as fuel) and classifiable under CTH&nbsp;38249911, attracting BCD @ 7.5% and CVD @ 12.5%. The goods were&nbsp;reclassified under CTH 38249911 attracting higher rate of duty. The&nbsp;importer paid duty on the re-assessed Bill of Entry and got the goods&nbsp;cleared. Being aggrieved, the Respondent-importer filed appeals before&nbsp;the Lower Appellate Authority. The Commissione....

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....17. 410/17 8731286 dt. 01.03.17 18. 411/17 8958674 dt. 20.03.17 19. 412/17 8791276 dt. 06.03.17 20. 413/17 8782307 dt. 06.03.17 21. 414/17 8781232 dt. 06.03.17 22. 518/17 9331758 dt. 17.04.17 23. 519/17 9050567 dt. 27.03.17 24. 520/17 9227360 dt. 08.04.17 25. 645/17 9480269 dt. 27.04.17 26. 646/17 9496182 dt. 28.04.17 27. 646/18 5002832 dt. 30.01.18 The Department ....

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....lcined anthracite coal are&nbsp;classifiable under CTH 2701 11 00 and does not merit classification&nbsp;under CTH 38249911 of the Customs Tariff Act, 1975. 7. It has been contended by the Department in their appeal that&nbsp;calcined coal is not anthracite coal in natural form but that has been&nbsp;subjected to the process of electrical/gas calcinations and that the&nbsp;calcined anthracite coa....