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2015 (2) TMI 599 - CESTAT MUMBAIClassification of goods - Bituminous Coal or Steam coal - Calculation of gross calorific value - Held that:- As per note No. 2 to Chapter 27 while volatile matter has to be computed on air dry basis, the gross calorific value has to be computed on moist, mineral matter free basis. The ASTM standards prescribe formula for conversion gross calorific value (ADB) on air dry basis to moist, mineral matter free basis and if that formula is applied, it would appear that the gross calorific value in respect of present three consignments would exceed 5833 Kcal/Kg and the goods appear to merit classification as bituminous coal. However, we notice that the goods had originated from Indonesia and in terms of notification No. 46/2011-Cus dated 01/06/2011 the appellant would be entitled for a concessional rate of duty on bituminous coal and the effective rate of duty would work out to 40% of the normal rate of duty applicable. In the present case, we notice that this notification has been taken into account while finalizing the assessment by the adjudicating authority which is a clear error. Therefore, while confirming the duty demand, the adjudicating authority should have extended the benefit of Notification No. 46/2011-Cus to the appellant, notwithstanding the fact that the appellant had not made any claim for exemption under the said notification. Since there is an error in the computation of duty demand, we are of the considered view that the matter has to go back to the adjudicating authority for re-determination of duty liability in terms of the provisions of Notification No. 46/2011-Cus and the matter has to be considered afresh. - Matter remanded back - Decided in favour of assessee.
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