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2019 (1) TMI 1189 - AT - CustomsImport of coking coal or not - provisional assessment - case of Revenue is that the provisional assessment was not ordered merely for test report but also because no original document was produced at the time of assessment by the appellant.. The root of the dispute is if the product imported is "coking coal‟ or not? Held that:- As far as the period when the imports were made is concerned, there was no definition or description prescribed under the Customs Act or Tariff with respect to “Coking Coal”. It is seen that the supplier has described the product as “Coking Coal” in the invoice. The test report which accompanied the consignment describes the product in the general description as Indonesian Coking Coal N Bulk - The chemical examiners reports or the orders of lower authorities do not identify the parameters which are used to differentiate between them. We find that significant merit in the argument of Ld. Counsel. Nowhere in the proceedings, Revenue (or for that matter the importer) has produced any concrete literature which describes “coking coal” and identifies parameters that differentiate between “coking coal” and other coals - In these circumstances, it would not be possible to finalize the issue. The impugned order is, therefore, set aside and the matter is remanded to the original Adjudicating Authority, to decide afresh after identifying specific parameters duly supported by literature on which they wish to rely on for differentiating between “coal” and “coking coal” - appeal allowed by way of remand.
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