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2019 (1) TMI 1891 - AT - CustomsClassification of imported goods - imported gas and electrically calcined anthracite coal - to be classified under CTH 2701 11 00 or under CTH 38249911? - HELD THAT:- The issue is no more res-integra in view of the decision of the Tribunal in the identical case against the same importer on self same issue as reported in COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS CARBON RESOURCES PVT. LTD. [2017 (11) TMI 1951 - CESTAT KOLKATA] where it was held that The coal has undergone the process of calcinations does not alter the nature of the product as anthracite coal. The process of calcinations itself is a common treatment process applied to many solid materials. Thus, the imported goods is a carbon additive, used in Steel and Casting Industry (not used as fuel) and classifiable under CTH 38249911, attracting BCD @ 7.5% and CVD @ 12.5%. There are no reason to interfere with the impugned order and the same is sustained - appeal dismissed - decided against appellant.
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