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2015 (10) TMI 2393 - CESTAT KOLKATADuty demand - Import of Electrode Grade Calcined Petroleum Coke – Classified goods under CSH No.2713 11 12 and claimed benefit of exemption Notification No.20/2006-Cus - Show-cause cum demand notice issued for wrong availment of benefit under exemption – Appellant states that word "coke" is generic term and not indicative of any particular source of origin and different tariff heads cover different varieties of coke - Benefit of exemption should be allowed to all varieties of coke and same cannot be narrowed down - Demand is barred by limitation – Held That:- Under notification, petroleum crude, kerosene, LPG, petrol, diesel coal, coke etc., have been allowed benefit thus coke derived from coal only, cannot be read into Notification, while allowing exemption to coke derived from other sources, like petroleum. The benefit of the exemption Notification No.20/2006-Cus dated 01.03.2006 as amended, is available to "Electrode Grade Calcined Petroleum Coke" imported by the Appellant. – Decided in favour of Appellant.
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