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2018 (1) TMI 174 - AT - CustomsClassification of various types of imported coals - benefit of N/N. 21/2002 - Held that: - this Bench in the case of JSW Steel Ltd Versus CC, Vijayawada [2017 (11) TMI 1584 - CESTAT HYDERABAD], had held that the coal imported by the respondent during the period 01.03.2009 to 31.03.2010 would be eligible for the benefit of exemption N/N. 21/2002-Cus. - importer M/s JSW Steel Ltd., are eligible for benefit of N/N. 21/2002 on the coal imported by them - appeal dismissed - decided against Revenue.
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