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2017 (11) TMI 1584 - AT - CustomsImport of coal - coking coal or not - benefit of N/N. 21/2002-Cus, dated 01.03.2002 - whether the coal imported by appellant under 19 Bills of Entry are eligible for exemption of customs duty under N/N. 21/2002 or otherwise? - the main stand of Revenue is that the Corex technology does not require coking coal and the weakly coking coal said to be imported cannot get the benefit of the exemption - Held that: - identical issue came up before the Bench in Mumbai in respect of the coal imported by appellant for using corex furnace through Port in Goa and the Bench in the case of JSW Steel Ltd. [2015 (12) TMI 1389 - CESTAT MUMBAI], after considering the entire gamut of the arguments and the findings held in favor of applicants - the self issue is now settled in favour of the main appellant and it has to be held that coal imported by appellants under 19 Bills of Entry is eligible for the benefit of exemption notification under 21/2002-Cus and impugned order has to be held as unsustainable - question of upholding penalties on the other appellants and the main appellant does not arise - appeal allowed - decided in favor of appellant.
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