TaxTMI 
TaxTMI 
2025 (7) TMI 1470
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....which is made by processing Raw Petroleum Coke (RPC) where it is used as feed stock. RPC is used as feedstock for making CPC and it is processed for lowering sulphur content in the CPC upto the desired level and thereafter calcined and calcined product is called calcined CPC. Till October 2019, import of RPC with any sulphur content was free. The Central Government thereafter amended the policy on 23rd October, 2018 following the Supreme Court Order and import was allowed to RPC wherein calciners were allowed to import the RPC subject to the conditions imposed therein in the Policy. 1.1. The DGFT was directed to issue licences on the basis of recommendation made by the Expert Committee. According to the sanctions so made by the Committee....
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.... as mentioned in the minutes of the meeting of the Committee. The licence issued to the Respondent mentions in description of goods "Raw Petroleum Coke for Anode making in Aluminum Industry conforming to standard IS 17049". Since the Respondent was making CPC for anode making where such RPC coke is to be converted into CPC and thereafter, it can be used for anode making in aluminum industry. The quota and licence were allotted to the Respondent for converting RPC for anode making in Aluminum Industry," which meant that it was to make the CPC which is to be used for anode making in aluminum industry. The condition applicable to the Respondent in the license was that calcined coke needs to be used for anode making in aluminum industry confirm....
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....peal and held that the goods were covered by the licence and were permissible to be imported. The department preferred an appeal to the Tribunal, which dismissed the appeal. The department preferred an appeal to the High Court which remanded the matter back to the Tribunal to reconsider the issue. The Tribunal fixed the hearing on 20th June, 2023 and the matter was adjourned by the Tribunal to 10th July, 2023. Before the date of the hearing by the Tribunal, the adjudicating authority passed the adjudication order making the appeal infructuous. The department preferred not to pursue the appeal at the Tribunal. 1.7. The Respondent sought clarification from the DGFT and Ministry of Environment who gave respective clarification that Responde....
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....le to the respondent since it was used as feed stock converted to CPC. Accordingly, the Respondent submits that there is no merit in the appeal filed by the Revenue and prayed for dismissing the appeal filed by the Revenue. 4. Heard both sides and perused the appeal documents. 5. We observe that DGFT issued the License to the Respondent allowing them to import 37,777 M.T. of RPC., subject to fulfilment of condition as mentioned in IS 17049. They are the proper authority to clarify any issue related to such import as permitted in the license. In the present case, we find that DGFT has clarified that the Respondent was entitled to use the RPC for CPC and percentage of sulphur content was not relatable to the respondent since it was used....