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2015 (10) TMI 1022 - AT - CustomsBenefit of Notification No. 12/2012-Cus.– Classification of coal – Sole question is with regards to classification of coal – If it is held to be bituminous coal appellant would not be eligible for benefit of Notification No. 12/2012-Cus., thereby giving rise to demands which have been confirmed by adjudicating authority in all cases – Held that:- clear that inherent moisture and residual moisture are different from each other –Difficult to accept contention of appellants that what has been determined and reported by laboratories is residual moisture even though laboratories specifically mentioned moisture content as inherent moisture – Reports of laboratories are expected to follow international standard and in these cases, appellants are disowning reports on basis of which they have purchased coal – Therefore appellants to deposit 50% of duty demanded with proportionate interest and report compliance – Decided against Assesse.
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