TMI Blog2013 (11) TMI 595X X X X Extracts X X X X X X X X Extracts X X X X ..... description of the goods used in Customs Notification in India is not clear and gives room for an argument that the goods fits into the description. In the absence of a clear definition, we should go by natural meaning. The explanations in the notification prior to the period of import and later to the period of import provide certain technical characteristics and do not provide for monitoring that coal is to be used actually for conversion into coke before using it in metal extraction. During the period of import there was no explanation at all - We feel that adoption of a new technology enabling use of coal, which could be converted into coke in admixture with other coal, without conversion of such coal into coke cannot be a reason t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made between March 2009 and March 2010. The importer claimed the benefit of Notification No. 21/2002-Cus. dated 01.03.2002 (Sl No. 68 68A). The notification, at Sl. No. 68, prescribed nil rate of duty for coking coal of ash content below 12%, falling under heading 2701 of the CTA schedule. It granted the same exemption in respect of coking coal of ash content of 12% or more also. The benefit of the notification was denied to the importer by the adjudicating authority in adjudication of a show-cause notice dated 22.03.2011 wherein the imported goods were allegedly not coking coal and consequently the benefit of the notification was proposed to be denied. In the appeal filed by the importer, they have challenged the Commissioner s order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hy Vs. JSW Steel Ltd.). e) The entire demand of duty is beyond the normal period of limitation. As the appellant-company had been importing identical commodity over a period of time and the dispute as to the nature of the imported commodity had been simmering between the department and the importer for such period, it was not correct for the customs authorities to invoke the extended period of limitation in the instant case. 3. The learned Commissioner (AR) has reiterated the relevant findings of the adjudicating authority and has particularly referred to the trade parlance. It is his submission that, in the trade parlance, the subject goods have been known as thermal coal. It was so understood by the suppliers overseas and even by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted. Even though the issue was not examined from the trade parlance angle, the Tribunal examined the manner in which coking coal was defined/understood in foreign customs jurisdictions. By and large, the reliance placed by the appellant-company on the Tribunals decision is prima facie apposite. This apart, their plea of limitation is also worth considering at this stage. From the records, it appears that the dispute about coking coal is live for a fairly long period. The nature of amendments brought to Sl. No. 68 of the notification also prima facie indicates that there is a measure of confusion in officialdom. To some extent, the decision taken by the co-ordinate bench would go to minimize this confusion. Nevertheless, during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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