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2019 (4) TMI 1703 - CESTAT HYDERABADImport of ‘Dawson Weak Coking coal’ - Benefit of Sl. No. 68 of the Notification No. 21/2002-Cus, dated 01.03.2002 - HELD THAT:- There was no statutory definition of what is a coking coal in the notification during the relevant period. During subsequent periods, the principal selling index has been tested as a parameter and for some time CSN ‘1’ and at other item CSN ‘2’ was prescribed. Since there was no parameter fixed during the relevant period, the entitlement of the exemption would solely depend whether it had less than 12% ash content and is known in the trade as coking coal. There is overwhelming evidence that the coal in question was imported and used as coking coal and it has a CSN of ‘4’ (according to the load port survey) or 1.5 (according to the CRCL report). At any rate, this cannot be held to be not coking coal. The appellant is entitled to the benefit of Exemption Notification No. 21/2002-Cus, dated 01.03.2002 in respect of the coking coal imported by them - appeal allowed - decided in favor of appellant.
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