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2017 (11) TMI 1951 - AT - CustomsClassification of imported goods - Electrical/Gas Calcinations as well as Gas Calcined Anthracite Coal (CGA and ECA) through the EDI Systems - to be classified under CTH 2701 11 00 or under CTH 3824 90 90? - 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]. From the record, it also appears that calcine is the natural form and the same was applied in the instant case - there are no reason to interfere with the impugned order and the same is sustained - appeal dismissed.
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