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2015 (1) TMI 793 - AT - CustomsWaiver of pre deposit - Classification of coal as bituminous coal - denial of the benefit of Notification No. 12/2012-Cus. Dated 17/03/2012 - Held that:- As per the explanatory Note 2 to Chapter 27, 'bituminous coal' means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5833 kcal/kg. Any coal satisfying the above definition would merit classification as 'bituminous coal' under CTH 2701 12 notwithstanding the fact that the goods may be known otherwise in the commercial/trade parlance. As held by the hon'ble apex Court in the case of Indo International Industries vs. Commissioner of Sales Tax, Uttar Pradesh [1981 (3) TMI 77 - SUPREME COURT OF INDIA] "if any term or expression has been defined in the enactment, then it must be understood in the sense in which it is defined but in the absence of any definition being given in the enactment the meaning of the term in common parlance or commercial parlance has to be adopted." In the present case, since the Customs Tariff defines 'bituminous coal' by means of certain specifications and if those specifications are satisfied, the goods will have to be classified as 'bituminous coal' only and not otherwise. - appellant has not made out any case for waiver of the entire amount of dues adjudged. The appellant has not pleaded any financial hardship nor any evidence has been placed before - entire duty to be deposited - interest and penalty waived - Partial stay granted.
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