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2019 (2) TMI 500 - AT - CustomsClassification of imported goods - Coking Coal or not - benefit of N/N. 21/2002-CUS dated 01.03.2002 as amended ‘Sl.No.68’ - Held that:- An identical issue in respect of various bills of entry were disposed of by this Bench in JSW STEEL LTD VERSUS CC, VIJAYAWADA [2017 (11) TMI 1584 - CESTAT HYDERABAD] wherein it is held that coal imported by appellants under 19 Bills of Entry is eligible for the benefit of exemption notification under 21/2002-Cus - there is no reason to deviate from such a view already taken by the Bench. It is nobody’s case that coal imported by appellant is not non-coking coal as during the period in question, the parameters for ascertaining what is coking coal were insufficient and the coal which is imported in this appeal was answering to the specification as indicated at N/N. 21/2002-CUS. Appeal allowed - decided in favor of appellant.
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