2022 (2) TMI 598

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....Chattopadhyay, Authorized Representative, for the Appellant. Shri Rajeev Kumar Agarwal and Manish Rastogi, Advocates, for the Respondent. ORDER Both these appeals are filed by the Revenue and involve identical issue and are hence, taken up together for disposal by this common order. 2. In both the appeals, the Department has challenged the orders of the lower authorities that have....

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....94-76896/2019, dated 17-12-2019 in the case of Alok Steel Industries Pvt. Ltd. & Others wherein it has been observed that :- "We have perused the various decisions of the Tribunal relied by the appellants herein. We note that the co-ordinate Bench of the Tribunal at Bangalore in the case of CCE v. Bellary Steels and Alloys Ltd. [2017 (358) E.L.T. 1046 (Tri. - Bang.)] vide final order date....

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....als) has referred to the Chemical Examiner's report which indicates that the goods are predominantly comprising of coal. The use of the impugned goods is also as fuel to generate heat. For these reasons in the impugned order, the view taken is that the product is akin to coal and accordingly is to be classified under 2701.00. We find no reason to interfere with such a finding of the Commissioner (....