TaxTMI 
TaxTMI 
2024 (1) TMI 1335
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.... dated 20.6.2012, 7718474, dated 21.08.2012, and 8790072 dated 18.12.2012. Holding that the importer was not eligible for the benefit of duty concessions in terms of the said notifications, the learned Adjudicating Authority further, confirmed the differential duty amount against the said four Bills of Entry amounting to Rs. 5,83,25,899/- in terms of Section 28 of the Customs Act and ordered recovery of the same alongwith applicable interest under Section 28AA of the Customs Act. He further held the imported goods liable for confiscation under the provisions of Section 111(m) of the Customs Act, and imposed a fine of Rs. 10,00,00,000/- (Rupees Ten Crore) under Section 125 of the Customs Act, 1962. The learned Adjudicating Authority further imposed a penalty of Rs. 1,00,00,000/- (Rupees One Crore) under Section 112(a) of the Customs Act, 1962. 2. Briefly, stated the facts of the case are that the appellant M/S Jindal Steel and Power Ltd. - a large manufacturer and producer of steel and energy imported 'Coke Breeze' vide above referred four Bills of Entry. The importer classified the goods under CTH27040030 and claimed exemptions from basic customs duty vide Notification No. 21/20....
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....lant where with the help of coke breeze, (smaller size metallurgical coke), the process of agglomeration of iron ore is carried out and bigger size, ore lumps are produced, which can be charged in the blast furnace. 5. Two questions that arise for consideration in the matter are: (a) The validity of the show cause notice, having invoked the extended period of limitation, (Section 28(4) of the Customs Act) and (b) Whether imported coke breeze is entitled to the benefit of Nil rate of duty under the impugned notifications at the material time, in accordance with the description of goods as contained in the two notifications. 6. It is not in dispute that both metallurgical coke as well as coke breeze are used as a fuel and reducing agent in the blast furnace or the sintering plant respectively. It is also not disputed that the coke breeze is far smaller in size then the metallurgical coke. The appellant has claimed that both metallurgical coke as well as coke breeze possess the same chemical and physical characteristic but for the size. Thus the issue of concern is whether "Coke Breeze" is "Metallurgical Coke" as understood under Customs Notification No. 21/200....
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....t of para 4 of the adjudication order is suggestive of the adjudicating authority's anguish, frustration and helplessness and therefore the circumstances for proceeding with the adjudication of the matter. "4.1....................I find that Personal Hearing opportunities were extended to the Noticee on 31.01.2019. The Noticee, vide letter dated 31.01.2019 requested for adjournment of the hearing for two months citing the reason that their counsels are occupied with other preparation for the finalization of other matters and also he has to prepare an additional submission for the case. Thereafter 2 nd date was fixed on 26.02.2019 and the notice, vide letter dated 26.02.2019 sought another two months on the same grounds as made previous occasions. From their letters dated 31.01.2019, 26.02.2019 and 11.06.2019, I find that the Noticee every time sought adjournment of two months and on the same ground of pre-occupation of their counsels. Pre-occupation of their counsels are not valid and convincing ground for seeking adjournment for two months each for three consecutive times. The tactics adopted by the Noticee to delay the adjudication process is obvious. Having alleged to e....
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....aw is to be read meaningfully and when it comes to exemption notification they need to be strictly construed. 7. We have heard the rival submissions at great length in the matter and perused the technical literature and other evidence placed on record. At the outset, the appellant refers to the publication of Ministry of Steel which defines metallurgical coke as a type of coke suitable for metallurgical operations-the actual words used therein are "Metallurgical Coke: Not all coke (I) can be used in metallurgical operations for which good quality coke made from specific blend of coking coal is classified as Met Coke". The appellant also refers to a report of the United States Environment Protection Agency's Air Emission Factors and Quantification Norms (AP-42, Fifth Edition, Volume 1 Chapter 12; Metallurgical Industry) wherein, under Section 12.2 of the report, production of metallurgical coke is described as "Metallurgical Coke is produced by destructive distillation of coal in coke ovens prepared coal is "Coked", or heated in an oxygen-free atmosphere until all volatile components in the coal evaporate. The material remaining is a carbon mass called coke. Most metallurgical co....
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.... metallurgy. In support of their stance that sintering is a process of metallurgy they also refer to the Encyclopaedia of Metallurgy and Material by C.R Tottle. However, since there is no dispute that sintering is a process of metallurgy and sintering is one of the several processes of a metallurgical operation like and amongst several others- mineral dressing, roasting, (sintering), smelting, leaching, electrolysis, pelletizing etc and as to whether sintering is a metallurgical operation is not the question involved in the present appeal, it is pointless to dwell in detail upon what is sintering/extractive metallurgy. 8. The fact on records is that the imported product "Coke Breeze" is used by the appellant in one of their several processes in the sintering plant to produce an agglomerated lump, (which alone can and is put to further use in the blast furnace) (the key metallurgical operation wherein metallurgical coke is put to use). While the appellant has extensively dwelt upon in their petition and in the course of arguments on the process technology of sinter and referred to technological references in this regard, it may be sufficient for the purpose of record to state tha....
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.... Strength after Reaction (CSR : 55-60), Appropriate Reactivity (CRI : Below 25). These characteristics depends not only on the coal properties but also on the coking technology/parameters as well as pre- carbonization and post carbonization techniques adopted thereof. 10. The said glossary further describes: "SINTER: Sinter is a clinker like aggregate which is normally produced from relatively coarser fine iron ore (normally - 3mm) mixed with coke breeze (-3mm), limestone dolomite fines (-3mm) and other metallurgical return wastes from the plant. Sinter is a much preferred input/raw material in blast furnaces. It improves BF operation and productivity and reduces coke consumption in blast furnace. Presently, more than 70% hot metal in the world (in India 50%) is produced through the sinter." It is evident that sintering is a process of agglomeration of iron ore and it is categorically referred to in the said glossary as: "Agglomeration of Iron Ore: Iron Ore Fines/blue dust cannot be charged in the blast furnace directly since they block the passage for ascending gas inside the fee. So, they are agglomerated (by igniting at lower temperature....
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....ve. The resultant output of this could be by way of metallurgical coke for use in blast furnaces, foundry coke used by foundries, coke breeze used in sintering process etc. Since the subject does not concern going into the chemistry of distractive distillation of coal, there is no need to elaborate on the subject matter of production of coke. 11.1 Yet another definition for coke that has been brought to our notice by the appellant is from the Indian Standards relating to coal carbonization product. We note that breeze coke was not referred to therein directly, however it refers to blast furnace coke, foundry coke, pan breeze (to which the coke breeze refers) which has the following, by way of definition/meaning/description, to indicate: "Blast Furnace Coke- See 'Metallurgical Coke'. Blocks coke- Coke which may be broken most readily into approximately cubic pieces. Metallurgical Coke- This typically contains 85-88 percent fused carbon, 9 to 11 percent ash and 2 percent volatiles. Foundry Coke-Hard coke of size over 60 mm depending on the internal diameter of cupola, suitable for use in foundry cupola melting furnaces. Pan Breeze-Coke ....
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....serves, location of industries, inter - se trade & availability of Coke around the world, pricing, sales turnover etc. rather than on any technical nuance of the subject aimed at bringing out akinness or differences, as may exist between metallurgical coke and coke breeze- which is the question for consideration in the present matter. 13. The appellant also pointed out in support of their stance, that the notice inviting tender issued by M/s. Rashtriya Ispat Nigam Ltd., Vishakhapatnam Steel Plant (Marketing Department export section) which indicates the product specification as: "1.1. PRODUCT :COKE BREEZE (LOW FRACTION OF LAM COKE) 13.1. To emphasize that coke breeze is actually metallurgical coke (LAM Coke= Low Ash Metallurgical Coke). The appellant also submitted a visit report got prepared by them on the sinter plant and use of coke breeze at M/s. Jindal Steel Power Ltd. Raigarh which delineated this scope of work as this, "SCOPE OF WORK:- • Use of Coke Breeze in Sinter Plant as metallurgical coke defining the use of coke in Blast Furnace and in Sinter Plant to justify that the coke breeze being import by JSPL is metallurgical coke. â....
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.... metallurgical operations as described earlier, hence coke breeze used in sintering for production of Sinter can be termed as Metallurgical Coke. Further, this sinter produced is exclusively used in Blast furnaces as input material. " 14. For records, it would be pertinent to append herein a table laying down the requirements for industrial coke as per the Indian Standard (IS439:1989), as placed on record by the appellant, which indicates that blast furnace coke contains far lesser a degree of moisture, volatile matter and ash than normally contained in other varieties of coke like foundry coke or that used in making of gas or ferro alloys. 15. The learned AR Shri Debnath, on the other hand in support of the department's plea takes us to the following. 15.1 At the outset he refers to the language used in the notification for our consideration. For sake of ready reference the same are reproduced hereunder: (1) Notification No. 21/2002-Cus dt. 1.03.2002. (2) Notification No. 12/2012-Cus dt. 17.03.2012. (3) Notification No. 21/2002-Cus was amended vide Notification No. 4/2003 to read as under: 16. The learned AR specifically referred to circular ....
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....nerated on the ground that this portion of the imported Metallurgical Coke has not been used in the blast furnace. 2. It has been stated that in the process of charging Metallurgical Coke to the blast furnace, some amount of fine/small size particles (0 to 12 mm), commonly known as Coke Breeze, are generated. These small particles cannot be charged to the blast furnace as they clog the blast furnace and adversely affect the manufacturing process and the quality of product. Therefore, these fine particles are segregated/screened on the conveyor system before charging Metallurgical Coke to the blast furnace. The Ministry of Steel has recommended that Coke Breeze may be treated as process waste and it has further stated that Coke Breeze (sixe 0 to 12mm) generated up to 5% of the gross Metallurgical Coke may be considered as normal. 3. The matter has been examined Metallurgical Coke and Coke Breeze are commercially understood as two different products. They have different properties (specially calorific value) and uses. Hence, when Metallurgical Coke is filtered to produce Coke Breeze during the process of charging of Metallurgical Coke to the blast furnace, a differe....
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....eswar wherein the importers are allowed exemption from basic customs duty in terms of Notification No. 12/2012-Cus and therefore extending exemption of basic customs duty benefit to breeze coke is improper it being a distinct product. To buttress his argument he points out the wide variation in the unit price of the two products. To his argument that not only technically but also in commercial parlance, metallurgical coke and coke breeze are two separate and distinct products, he refers to the fact that while coke breeze cannot and is not used in blast furnace operations it is metallurgical coke that alone is used for production of the liquid metal. He states that breeze coke has to be first necessarily used in the sintering process as it is not fit for metallurgical (blast furnace) usage unlike metallurgical coke. We note that this distinction in size was clearly brought out while referring to the Glossary of Terminology referred to by the appellant issued by the Ministry of Steel Government of India. In fact the Ministry's website Http://Steel.gov.in/ refers to metallurgical coke and breeze coke as hereunder: "Coke is the residual solid product obtained upon carbonizatio....
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....." The above highlights that breeze coke is a product of coke quenching and screening process and the two met coke and breeze coke are a product of the process of manufacture, not entirely one and the same. 20. CBEC'S Circular No. 56/2003 dated 27.06.2003 clarifies that Metallurgical Coke and Coke Breeze are commercially understood as two different products. The Ministry of Steel has also recommended to the Board, that Coke Breeze is to be treated as process waste and it has further stated that Coke Breeze (size 0 to 12 mm) generated up to 5% of the gross Metallurgical Coke may be considered as normal. Metallurgical Coke and Coke Breeze have different properties (specially calorific value) and uses. It is also noted in the circular that Coke Breeze arises during the process of charging of Metallurgical Coke to the blast furnace and a different product is produced leviable to excise duty under heading 2704.00 (at present has tariff rate 'nil'). Also it is settled law that even a waste product can be excisable, if it has distinct name, character and use. There is nothing to suggest that Coke Breeze generated in the said manufacturing process is unutilized Metallurgical Co....
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....percent. Source: PAC, 1995, 67,473 (Recommended Terminology for the Description of Carbon as a Solid (IUPAC Recommendations 1995) on page 486, (doi: 10.1351/goldbook. C01143) Further, Metallurgical Coke is produced by carbonization of coals or coal blends at temperatures up to 1400 k to produce a macro porous carbon material of high strength and relatively large lump size. Note: Metallurgical Coke must have a high strength to support heavy loads in the blast furnace without disintegration. Metallurgical Coke is also used as filler coke for poly granular carbon products. Source: PAC, 1995, 67, 473 (Recommended terminology for the description of carbon as a solid (IUPAC Recommendations 1995) on page 497, (doi: 1351/goldbook.M03866) 24. The Learned Adjudicating Authority referred to the website (http://www.iea.org/interenerstat-v2/meeting/2008/Coal.pdf), of the International Atomic Energy Agency - Harmonization of Definitions of Energy Products and Flows, that defines the two products: Coke Breeze is a by-product of coke manufacture. It is the residue from screening coke and comprises particle sizes less than 10 mm. Note that the c....
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....ze coke (page 147) it puts up a meaning, a definition. (Similar is the stated position, even in the 13 th edition of the book). This clearly establishes that in common parlance breeze coke is not considered the same as met coke or even placed in the category of metallurgical coke because of wide difference in physical and chemical characteristic of the two. 28. It is common knowledge that coke is the product of carbonization (distillation) of bituminous coal. The raw material added to the blast furnace can be divided into solid, liquid and gases. The solid raw material essential being iron oxides, metallurgical coke and flux. It is also common knowledge that size and range of the solid raw material is controlled to optimize the gas flow and the reduction rate of iron oxides inside the blast furnace. Metallurgical coke (and not breeze coke) is used as a fuel and reducing agent inside the blast furnace. Limestone-calcium carbonate/dolomite- calcium and magnesium carbonate flux are added to the blast furnace for absorption of impurities present in the iron source and/or coke Ash. Besides, hot metal, the blast furnace generates slag, dust, and blast furnace gases. The slag is ....
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.... furnace coke and foundry coke having ash content less than 15 percent." Low Ash Metallurgical Coke (LAM Coke/MET Coke) is solid carbonaceous material obtained from destructive distillation of low ash, low sulphur Bituminous Coal. Coke is formed when the coal is heated in the absence of air. Traditionally, chemistry, size and strength, have been considered the most important properties for use in the blast furnace coke or foundry coke. Coke shall conform to the requirements prescribed in Table.1 and Table 2. 32. Coke Breeze is an altogether a different product usually of less than 10 mm size, which arises in the course of overall manufacturing process in which Metallurgical Coke is used as raw material. During the coke quenching, handling and screening operation, coke breeze is produced. 33. To appreciate the difference between Met coke and coke breeze, it is necessary to go through the technical aspects and other facts in respect of coke making process, yielding Coke Breeze. Thus: Coke as stated earlier, is the residual solid product obtained upon carbonization of coking coal. The coke making process starts with bituminous pulverized coal charge which is fed into the c....
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....Even the price variation between the two products is substantial ranging between 3-4 times, with coke breeze being dirt cheaper than metallurgical coke. 35. For ease of appreciation and understanding of the two products and their technical aspects, the distinguishing features of the two products can be summarized as under: 1. I.U.P.A.C. Compendium of Chemical Terminology International Union of Pure and Applied Chemistry is the world authority on chemical nomenclature, terminology, standardized methods for measurement, atomic weights and other critically evaluated data. Coke Breeze is a by-product of coke manufacture; It is the residue from the screening of heat-treated coke. The particle size is less than 10 mm Generally coke breeze has a volatile matter content of < 3 wt%. Source: PAC, 1995, 67, 473 (Recommended terminology for the description of carbon as a solid (IUPAC Recommendations 1995) on page 486, (doi: 10.1351/goldbook. C01143) Metallurgical Coke is produced by carbonization of coals or coal blends at temperatures up to 1400 K to produce a macroporous carbon material of high strength and relatively large lump size. Note: Metallurgical ....
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....rength at elevated temperatures, used in metallurgical furnaces, not only as a fuel, but of the also to support the weight charge. 6. CBEC Circular no. 56/2003 dated 27.06.2003. (F.No. 528/50/2003-Cus (TU), CBEC, Ministry of Finance, Department of Revenue Tariff Unit, Government of India). "It has been stated that in the process of charging Metallurgical Coke to the blast furnace, some amount of fine/small size particles (0 to 12mm), commonly known as Coke Breeze, are generated. These small particles cannot be charged to the blast furnace as they clog the blast furnace and adversely affect the manufacturing process and the quality of product. Therefore, these fine particles are segregated/screened on the conveyor system before charging Metallurgical Coke to the blast furnace. The Ministry of Steel has recommended that Coke Breeze may be treated as process waste and it has further stated that Coke Breeze (size 0 to 12 mm) generated up to 5% of the gross Metallurgical Coke may be considered as normal". "Metallurgical Coke and Coke Breeze are commercially understood as two different products. They have different properties (specially calorific value) and uses. Hence, when Met....
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....ment of Energy, Washington, DC 20585, Coal Terminology and Related Information Coke Breeze: The term refers to the fine sizes of crushed coke that will pass through a Vi-inch or ¾-inch screen opening. It is commonly used for sintering (agglomerating) iron ore, a process in which fine ore is mixed with coke and ignited to produce semifused lumps of ore. Coke: Coke is a combustible residue consisting of residual ash and fixed carbon made from bituminous coal (or blends of bituminous coal) from which the volatile constituents are driven off by baking in an oven at temperatures as high as 2,000 degrees Fahrenheit. The Process is called carbonization. Coke is hard and porous, has a grey, submetallic luster, and is strong enough to support a load of iron ore in a blast furnace. It is used chiefly as a fuel and reducing agent in smelting iron ore in a blast furnace. Coke has a heat value of about 25 million But per ton. 11. Manufacturing Process Environmental Protection Agency, Profile of the Iron and Steel Industry. Office of Compliance, Office of enforcement and Compliance Assurance, U.S. Environmental Protection Agency, 401 M. St., SW (MC 222....
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.... of the iron product. Consumption pattern of Coke Breeze:-Coke Breeze is a common backfill material used in cathodic protection. It is a Type 1 carbonaceous backfill material. Coke breeze backfill has low resistivity and low ash content. Consumption pattern of Met Coke i) Pig Iron Industry 75% ii) Foundry 15% iii) Ferro-Alloys 5% iv) Others 5% Pictorial Depiction of Coke Breeze and Met Coke. 36. The following pictorial representation demonstrates the usage of coke breeze- as can be seen therein for utilization of coke breeze, a precursor process of sintering is necessitated in order to make the coke, blast furnace worthy, for production of the molten iron. As can also be noted from the said picture apart from production of sinter, the said sintering process also results in generation of solid waste (sludge) as well as other gaseous effluents that are quite different from the blast furnace effluents. 37. As noted in para 26, the energy information administration data clearly reflects a huge chasm and wide variation between the average price of coke and coke breeze which besides technical parameters, clearly establishes the fact of the two commodities being....
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....tile Processors 2008(231)ELT 3 (SC). Nonetheless, it may be apt for sake of records to state what the Hon'ble Courts have held on this aspect of the subject matter. Thus in the foremost, it is settled law that an exemption notification calls for a strict interpretation and no liberal constriction can be placed to extend the scope of the notification. Reliance for the proposition can be placed on- (i) Radiant Cables Pvt. Ltd., (2017 (348) ELT 558 T). For the premise if metallurgical coke is eligible for exemption, coke breeze would not automatically follow. (ii) BPL Ltd., Vs. Commissioner of Central Excise, Cochin-II (2015 (319) ELT-556 SC). (iii)Rajasthan Spinning and Weaving Mills, Bhilwara, Rajasthan Vs. Collector of Central Excise, Jaipur, (1995 (77) ELT 474 SC). (iv)Commissioner of Central Excise, New Delhi Hari Chand Shri Gopal & Ors. (2010(260)ELT 3 SC). For the premise the onus is on the person seeking benefit to establish his eligibility. (v) Novopan India Ltd., Vs. CCE, and Customs (1994 (Supp(3) SCC- 606). (vi) Hansraj Gordhandas Vs. HH Dave, ACCE and Customs Surat & others (AIR 1970 SC 755). ....
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....ssion used (it being met coke and not coke breeze in this case) and when the wordings are clear they alone have to be given effect to and not any intendment. The case of Jindal Vijayanagar Steels Ltd, Vs. Commissioner of Customs, Mangalore, as referred to by the appellant too has no applicability as it was in the context of Notification No. 20/99-Cus dt. 28.2.99 which had a specific condition all by way of, "for use in......." we find no such stipulation concerned with the notification referred to in the present matter. The case of Sandur Micro Circuits Ltd, Vs. Commr. Of Central Excise, Belgaum-(2008(229)ELT 641 SC), is in the context of conflict between a circular and a notification. There being no such conflict in the present case, the citing of this case law is completely extraneous and of no bearing to the present matter. The appellants have cited the case of Fisheries Pvt. Ltd., Vs. (UOI- 2011(266)ELT422 SC) to suggest that natural justice was denied to them, however we note and as stated in para 6 of our order ample opportunities were given to noticee who chose to forego the same. They are not entitled to cry hoarse now on this aspect. As for the appellant's reference to the....
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.... (Pronounced in the open court on......30th January, 2024..) ============= Document 1Table 1 Requirements for Industrial Coke (Clauses 3.2, 4.1 and 4.2) 608 IS 439 1989 210 Max S: Coke Grades Ash Mois Vola Sul- Phos Shatter Index Micum Index Poro No. Designation Per ture, tile Min phur, phorus, cent, Per Matter, Per Per+40 Ma cent, Per cent, cent, Over Over Temperature (C) Reacti sity, of Ash Fusion 1240 >1350 1111 1111 1111 11 1.11 111 180 150 2588 120 120 The material shall be in the size range bet ween 100 and 25 mm with a tire tolerance of 5 percent by mas for oversize and 10 percent by mass for undersize Size of coke shall be as agreed to between the purchaser and the supplier (ale IS 437:1979) Coke for producer and water gas manu facture shall be of the size range between 50 and 65 mm with a sire tolerance of 5 percent by mas co eversine and 10 per cent by man on undersize The material shall be in 2 size ranges, Duely between 50 and 20 mm; and bet ween 20 and 6-3 m Document 2 GENERAL EXEMPTION NO. 122 19. EFFECTIVE RATES OF DUTY FOR GOODS OF VARIOUS CHAPTERS/HEADINGS GENERAL EXEMPTION NO. 122 526 ....
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....said Table on or after the 1st day of January 2011.] 11[(i) the goods specified against serial No. 74A of the said Table on or after 12[the 1st day of October, 2007].] 13[(ia)] the goods specified against serial Nos. 22A of the said Table on or after the 1st day of January, 2008.] 14[(iab). ๆ 15[(iac) the goods specified against serial No. 3A of the said Table on or after the 1st day of January, 2008.] Substituted by Notification No. 11/2006-Cus, dated 1-3-2006 $ Substituted by Notification No. 11/2005-Cus, dated 1-3-2005. Omitted by Notification No. 20/2007-Cus, dated 1-3-2007. § Substituted by Notification No. 77/2009-Cus, dated 7-7-2009. 1 Substituted by Notification No. 21/2010-Cus, dated 27-2-2010. Omitted by Notification No. 11/2006-Cus, dated 1-3-2006. 2 Inserted (w.e.f. 1-10-2005) by Notification No. 88/2005-Cus, dated 30-9-2005. 3 Inserted by Notification No. 57/2006-Cus, dated 8-6-2006. 4 Substituted by Notification No. 4/2011-Cus, dated 27-1-2011. 5 Inserted by Notification No. 63/2006-Cus, dated 23-6-2006. 6 Substituted by Notification No. 84/2009-Cus, dated 31-7-2009. 7 Substituted by Notification No. 125/2009....
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.... + . . . . . . . â‹… 175 175A 75B 175C 10175D 11[75E . . . . 2711 12 00, 2711 13 00, 2711 19 00 â‹… Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) im- ported for supply to household domestic consumers at subsi- dized prices under the public distribution system (PDS) Kero- sene and Domestic LPG Subsidy Scheme, 2002, as notified by the Ministry of Petroleum and Natural Gas vide notification No. P-20029/18/2001-PP. dated 28th January, 2003 Omitted by Notification No. 21/2011-Cus, dated 1-3-2011. Omitted (w.ef. 9-1-2004) by Notification No. 7/2004-Cus, dated 8-1-2004. 1 Substituted by Notification No. 66/2004-Cus, dated 9-7-2004. 11 Substituted by Notification No. 21/2011-Cus, dated 1-3-2011. 2 Substituted by Notification No. 26/2003-Cus, dated 1-3-2003. 3 Substituted by Notification No. 56/2008-Cus, dated 29-4-2008. Inserted by Notification No. 154/2003-Cus, dated 20-10-2003. 5 Substituted by Notification No. 26/2003-Cus, dated 1-3-2003. Substituted by Notification No. 71/2005-Cus, dated 20-7-2005.....
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.... in the Annexure to this notifica- tion, the condition number of which is mentioned in the corresponding entry in column (6) of the said ta- ble. TABLE Description of goods Standard rate Additional Condition duty rate No. (4) (5) (6) Nil 5% 25% 10% Nil 10% S. No. Chapter or Heading or Sub-heading or tariff item (1) (2) (3) 1. 1 2. 1 3. 1 4. 0302 or 0303 5. 0303 Animals and birds imported by zoo Cows, heifers, bulls, goats, sheep, pigs, angora rab- bits, ducklings and pureline poultry stock Grand parent poultry stock and donkey stallions Atlantic salmon Tuna bait 6. 030616 or Live SPFL vannamei broodstock 030617 7. 040210 or 04022100 Goods upto an aggregate of fifty thousand metric Nil tonnes of total imports of such goods in a financial year 8. 0405 Butter, ghee and butter oil 30% 9. 0405 White butter, butter oil, anhydrous milk fat upto an Nil aggregate of fifteen thousand metric tonnes of total imports of such goods in a financial year. 10. 04069000 All goods 30% 11. 5 P....
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...., 2713, 2714 2715 Naphtha for the manufacture of polymers specified at S. Nos. 237 to 240 below, imported by M/s Haldia Petrochemicals Limited (HPL) Nil 5 All goods (including naphtha), other than goods or mentioned at Sr. Nos. 131, 132, 133, 134, 135, 136, 137, 141, 143 5% 2.5% 131. 2710 132 2710 133. 2710 134. 2710 NEW Motor spirit commonly known as petrol High speed diesel (HSD) Naphtha, when imported by Ratnagiri Gas and Power Private Limited (RGPPL), for use in genera- tion of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol, District Ratnagiri, Maharashtra Naphtha, when imported for generation of electri- cal energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the busi- ness of supplying electrical energy: 2.5% Nil Nil Nil Document 6 Coke- Metallurgical coke - Effective rate of duty Notification No. 21/2002-Cus. - Amendment to In exercise of the powers conferred by sub-section (1) of the section 25 of the Customs Act, 1962 (....