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2017 (8) TMI 765 - AT - CustomsClassification of imported goods - The coal so imported were claimed to be steam coal which never attracted any duty during the material period. But other coal i.e. Bituminous coal falling under sub-heading 2701 12 00 attracted 5% duty as per N/N. 12/2012-Cus., dated 17-3-2012 - Held that: - Regarding the classification of the coal, different Benches of CESTAT have taken different views at the instance of the parties. The Chennai and Ahmedabad Benches prima facie considered these are the ‘steam coal’ attracting no duty. This was followed by Mumbai Bench. On the other hand, Bangalore Bench of the CESTAT considered it as ‘Bituminous coal’ attracting duty to 5% - the matter is subjudice before the Hon’ble Supreme Court - 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, if advised so.
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