TMI Blog2015 (1) TMI 793X X X X Extracts X X X X X X X X Extracts X X X X ..... known otherwise in the commercial/trade parlance. As held by the hon'ble apex Court in the case of Indo International Industries vs. Commissioner of Sales Tax, Uttar Pradesh [1981 (3) TMI 77 - SUPREME COURT OF INDIA] "if any term or expression has been defined in the enactment, then it must be understood in the sense in which it is defined but in the absence of any definition being given in the enactment the meaning of the term in common parlance or commercial parlance has to be adopted." In the present case, since the Customs Tariff defines 'bituminous coal' by means of certain specifications and if those specifications are satisfied, the goods will have to be classified as 'bituminous coal' only and not otherwise. - appellant has not made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant imported coal declaring the same as 'steam coal' vide Bill of Entry No. 6667297 dated 27/04/2012, classifying the same under CTH 2701 1920 and claiming the benefit of concessional basic customs duty of 'nil' under Notification No. 12/2012 dated 17/03/2012. Investigation conducted by the Customs department revealed that the imported coal from South Africa had a volatile mater content of 39.26% and gross calorific value of 7827 kcal/kg and therefore, merited classification under CTH 2701 1200 as a 'bituminous coal' attracting a basic customs duty of 5% adv. Accordingly, a show cause notice dated 28/05/2012 was issued proposing to demand differential duty along with interest thereon and proposing to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and a gross calorific value of more than 5833 kcal/kg classifiable under CTH 2701 1200 it is immaterial how the product is known in the market. He also submits that, in a recent decision involving an identical issue in the case of M/s. Finolex Industries Ltd., and M/s. Gupta Coal India Pvt. Ltd, Nagpur, [Order No. S/1193-1194/14/CSTB/CI dated 20/10/2014] this Tribunal had taken a prima facie view that the coal imported having the characteristics of volatile matter content more than 14% and gross calorific value of 5833 kcal/kg or more merits classification as 'bituminous coal' notwithstanding the fact that they are known as 'steam coal' in the commercial parlance. In those cases, the appellants therein, were directed to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ex Industries Ltd. and Gupta Coal India Pvt. Ltd. [Order No. S/1193-1194/14/CSTB/CI dated 20/10/2014] and have taken a prima facie view that the coal satisfying the specifications defined in Note 2 to Chapter 27 is correctly classifiable under 2701 12 and not as 'steam coal'. While arriving at the said decision, reliance was also placed on the final order of this Tribunal in the case of Coastal Energy Pvt. Ltd. Others vide order No. 20998-21002 dated 20/06/2014. In the present case also, therefore, we are of the prima facie view that the appellant has not made out any case for waiver of the entire amount of dues adjudged. The appellant has not pleaded any financial hardship nor any evidence has been placed before us. 6.3 In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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