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2015 (2) TMI 596 - AT - CustomsWaiver of predeposit - Classification of Coal - bituminous coal or steam coal - Held that:- the chapter note has defined "bituminous coal" as having certain specifications, any coal satisfying the said definition merits classifications as "bituminous coal", notwithstanding the fact that in commercial or other parlance it may be know otherwise. Since a final order of the Tribunal is available in this regard, classifying similar/identical goods under CTH 2701.12 as "bituminous coal", we are of the considered view that at the interim stage the said final order of the Tribunal has to be followed. Further, we have in three instances followed to the said decision and have held that coal satisfying the definition under sub-heading note 2 to Chapter 27 would merit classification under 2701.12 as "Bituminous coal". Therefore, as a matter of principle and discipline, we are bound to follow the said precedent [1981 (3) TMI 77 - SUPREME COURT OF INDIA], unless the same is set aside by a superior authority. Therefore, in the present case also, we are of the considered view that the coal imported by the appellant, prima facie, merits classification under CTH 2701.12 as "bituminous coal". Consequently they would be liable to Customs duty under the said heading. Inasmuch as the assessments are provisional, the question of time bar would not arise. Therefore, the demand of duty confirmed in the impugned order prima facie appears to be sustainable in law, subject to reduction in duty liability, in view of the Indonesian origin of coal in terms of Notification No. 46/2011-Cus. No financial hardship has been pleaded nor any evidence placed before us in that regard. Therefore, the balance of convenience lies in favour of Revenue - Partial stay granted.
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