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2017 (9) TMI 1669 - AT - CustomsClassification of Coal - The coal so imported were claimed to be steam coal, which never attracted any duty during the material period - Held that:- Different Benches of this Tribunal, have taken different views at the instance of the parties. Finally, the matter has reached to the Hon’ble Supreme Court in MARUTI ISPAT AND ENERGY PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX [2014 (10) TMI 944 - SUPREME COURT OF INDIA], where the matter is sub-judice - Without the final verdict of the Hon’ble Supreme Court, the present appeals cannot be decided. The Larger Bench of this Tribunal in the case of Hatsun Agro Products Ltd. & Others v. Commr. of Customs, Tuticorin [............................] has taken an identical issue and held that liberty is granted to the applicants/assessees to come again before this Tribunal after having the final verdict from the Apex Court, within the prescribed time. We also grant a liberty to the appellants to come again after having final verdict from the Hon’ble Supreme Court, within the prescribed time, if advised so - appeal disposed off.
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