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2018 (1) TMI 173 - AT - CustomsBenefit of N/N. 21/2002 dated 01.03.2002 - Import of soft coking coal and Jellinbah PCI coal - N/N. 21/20011 and 77/2011 - Held that: - It is undisputed that the goods which were Imported by the respondents were coking coal kind of a coal which were used they them in corex technology which does not require the conversation of coal into coke; that specifications provided under N/N. 77/2011 and the corrigendum there to are complied by the goods imported - the First Appellate Authority has correctly interpreted the provisions of Notification No.77/2011 as applicable to the goods imported in the case in hand - appeal dismissed - decided against Revenue.
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