Classification of imported goods - coal of Indonesian origin - on ‘as received basis (ARB)’ and ‘air dry...

Classification of imported goods - coal of Indonesian origin - on ‘as received basis (ARB)’ and ‘air dry basis (ADB)’, the ‘gross calorific value (GCV)’ – comprising both types of moisture and inherent moisture respectively – are below the threshold of ‘bituminous coal’ in all the samples. The attempt by the adjudicating authority to classify the impugned goods within the description ‘bituminous coal’, corresponding to tariff item 2701 1200 in the First Schedule to Customs Tariff Act, 1975, fails. - AT .....

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