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2015 (12) TMI 63 - AT - CustomsModication of order - Waiver of pre deposit - Classification of goods - Bituminous coal or steam coal - Classification under under CTH 27011200 or under CTH 27011920 - Held that:- As per the test report issued at the load port, the gross calorific value was found to be exceeding 5833 kcl/kg and the goods merited classification as "bituminous coal" as defined in sub heading note 2 to Chapter 27. Further this Tribunal also took into account the final order of this Tribunal in the case of Coastal Energy Pvt. Ltd., & Others vide order dated 20/06/2014 wherein it was held that the coal imported having volatile matter content exceeding 15% and gross calorific value limit exceeding 5833 cal/kg would merit classification as "bituminous coal". Subsequent orders of the Tribunal either by the Madras Bench or by the Circuit Bench at Hyderabad are only interim orders, whereas the decision relied upon by this Tribunal while passing the stay order is based on a final order passed by the Bangalore Bench on the matter. It is a settled position of law that interim orders passed by the co-ordinate benches do not have any binding value. Further, interim order relied upon is subsequent to the passing of the order by this bench in the appellants' cases and therefore, they cannot be said to have any precedential value. - No merit in modification application - Decided against assessee.
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