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2018 (3) TMI 421 - AT - CustomsClassification of coal imported by the appellant/assessee - whether classified under CTH 2701 1290 or otherwise? - N/N. 12/2012-Cus. dated 17.3.2012 - Held that: - different Benches of CESTAT rendered conflicting decisions. The Chennai Bench as well as Ahmedabad Bench held that coal imported would fall under steam coal attracting nil rate of duty. It was also followed by the Mumbai Bench. On the other hand, the Bangalore Bench of CESTAT held that the coal imported would be bituminous coal attracting duty @ 5% - Thus, in view of the conflicting decisions, the matter was referred to the Larger Bench and vide order dated 16.1.2017, the issue was taken up for consideration by the Larger Bench - The department has not filed any appeal against the above Larger Bench decision. The appeals require to be remanded to the adjudicating authority for denovo consideration - appeal allowed by way of remand.
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