2023 (5) TMI 400

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....sentative for the Appellant Shri Deepro Sen, Advocate for the Respondent ORDER The Revenue is in appeal against the impugned order. 2. The facts of the case are that the respondent has imported gas calcined anthracite coal and electrically calcined anthracite coal and claimed classification under CTH 27011100 attracting BCD @ 2.5% and CVD @ 2%/IGST @ 5%. But the Revenue re-classified t....

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....kata), the issue has been settled by this Tribunal, wherein the Tribunal has held as under : "5. After hearing both the parties and on perusal of the case record, it appears that the respondent has imported gas calcined anthracite coal and electrically calcined anthracite coal and claimed classification under CTH 2701 11 00 attracting BCD @ 5% and CVD @ 6%. However, the Department re-clas....

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....process of electrical/gas calcinations and that the calcined anthracite coal is not a fuel but a carbon additive. 7. Further, the coal has undergone the process of calcinations does not alter the nature of the product as anthracite coal. The process of calcinations itself is a common treatment process applied to many solid materials. It is commonly used in Metallurgy to concentrate ore an....

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....cinations and that the calcined anthracite coal is not a fuel but a carbon additive. 8. It is the contention of the Respondent that the coal has undergone the process of calcinations does not alter the nature of the product as anthracite coal. The process of calcinations itself is a common treatment process applied to many solid materials. It is commonly used in Metallurgy to concentrate ....