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2009 (8) TMI 656 - AT - CustomsCoal- Non-coking coal- Import- Classification- whether the impugned goods imported by the appellants can be classified under heading 2701.19 and charged to 15% duty as contended by the appellants or should be classified under heading 2701.12 and charged to 25% duty as contended by the Department? The appellants have been importing ‘non coking coal’ in the past which was being classified under heading 2701.19 all along without the Department disputing the same. Held that- import also made in past and department not disputing classification. Strong case on classification under sub-heading 2701.19 of Custom Tariff Act, 1975 on basis also of invoices as well as purchase orders. Department not carried out any chemical test and having no basis to classify goods under sub-heading 2701.12. Assessee’s appeal allowed.
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