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2018 (3) TMI 719 - AT - CustomsClassification of imported coal - The steam coal attracted nil rate of duty whereas the bituminous coal falling under CTH 2701 1200 attracted 5% duty as per 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 - taking note of the fact that the decision rendered by the Bangalore Bench in the case of M/s. Maruti Ispat and Energy Pvt. Ltd. was appealed before the Hon’ble Apex Court, vide Civil Appeal Nos.28937/2014 and 9725/2014, the Larger Bench directed that the matter being subjudice before the Hon’ble Apex Court, the assessees were granted opportunity to come again before the Tribunal after the verdict from the Hon’ble Apex Court. The department has not filed any appeal against the Larger Bench decision. Pursuant to the Larger Bench, which has given liberty to the appellants to await the outcome of the Hon’ble Apex Court’s decision, various Benches of CESTAT as in the case of CESTAT, Hyderabad as well as CESTAT, Ahmedabad have already disposed the appeals applying the Larger Bench decision, as stated supra. The CESTAT, Hyderabad has remanded the matter directing the adjudicating authorities to conduct denovo proceedings after the outcome of the decision of the Hon’ble Apex Court. Appeal allowed by way of remand.
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