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2015 (1) TMI 442 - AT - CustomsWaiver of pre deposit - Demand of differential duty - CVD on the coal - It is the case of the Revenue that the appellants have mis-classified the coal imported by them as steam coal in order to avail in-eligible benefit of exemption Notification No.12/2012-Cus, dt.17.03.2012 - held that:- Revenue’s entire case is based upon the interpretation of the tariff heading 27011200. Sub-heading Note 2 of Chapter 27 has been interpreted to hold that the goods which are imported by the appellant would fall under category of ‘Bituminous Coal’ for which the benefit of exemption Notification No.12/2012-Cus, dt.17.03.2012 is not available. We find that when the appellants imported coal, they filed Bills of Entry and various other documents which specifically describe the product as ‘Steam Coal’. It is the appellant’s case that prior to material period in question and post material period, the appellants have been importing these coals from their suppliers and classifying the same as steam coal. It is also their submission that there is no need for them to mis-declare the goods as Chapter Heading 27011990 more specifically 1927011920 makes the classification of the steam coal. In our considered view, the entire issue is an arguable one and contentious, needs to be gone in detail in as much as the interpretation of their heading and has to be considered in its proper perspective. It is the case of the assessee that the coal which has been imported from SAARC/ASEAN countries is eligible for lower rate of Customs duty and CVD. We also note the points raised by the counsel that if the goods are imported, the levy of CVD is incorrect as the coal whether in India or abroad is never manufactured but extracted from the mines. There is a case for re-quantification of duties based on the imports from ASEAN/SAARC nations. In our considered view, all these arguments can be considered at length at the time of final disposal of appeals. In our view, in order to hear and dispose the appeals on merit, all the appellants need to be put to some condition. - Partial stay granted.
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