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2014 (1) TMI 1392 - HC - CustomsClassification of goods - Import of bituminous coal - Whether the CESTAT's order that without department's chemical test, the department has no basis to classify the impugned goods under heading 2701.12, is correct in law - Held that:- The nature of demand made by the appellant/Department is that the coal imported by the respondent is not an ordinary steam coal and it is only a bituminous coal and the same is liable to be taxed - The demand made by the appellant /Department has been accepted in Orders-in-Original as well as the orders passed by the Commissioner of Appeals. But the CESTAT has set aside the demand made by the appellant/Department and also set aside the Orders-in-Original as well as the orders passed by the Commissioner of Appeals - A conjoint reading of the said Sections would clearly go to show that, with regard to determination of any question having a relation to the right of duty of customs or to the value of goods for the purpose of assessment, Appeal shall lie before the Supreme Court - Decided in favour of Revenue.
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