2023 (5) TMI 400 - AT - Customs

Classification of imported gas - calcined anthracite coal - electrically calcined anthracite coal - to be classified under CTH 27011100 or under 38249090 of the Customs Tariff Act, 1975? - speaking assessment order under Section 17 (5) of the Customs Act, 1962 not received - HELD THAT:- In the respondent’s own case COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS CARBON RESOURCES PVT. LTD. [2017 (11) TMI 1951 - CESTAT KOLKATA], the issue has been settled by this Tribunal, wherein the Tribunal has held that the coal has undergone the process of calcinations does not alter the nature of the product as anthracite coal. The process of calcinations itself is a common treatment process applied to many solid materials. It is commonly used in Metallurgy to concentrate ore and remove hydrates and carbonates as per the ratio laid down in the case of 20 MICRONS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAJKOT [2005 (11) TMI 144 - CESTAT, MUMBAI].

he said view has been further affirmed by the Tribunal in the respondent’s own case COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS M/S CARBON RESOURCES PVT. LTD. [2019 (1) TMI 1891 - CESTAT KOLKATA].

As the issue has already been settled in favour of the respondent in their own case earlier, therefore, there are no infirmity in the impugned order and the same is upheld - appeal of Revenue dismissed.