TMI Blog2015 (10) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... oisture even though laboratories specifically mentioned moisture content as inherent moisture – Reports of laboratories are expected to follow international standard and in these cases, appellants are disowning reports on basis of which they have purchased coal – Therefore appellants to deposit 50% of duty demanded with proportionate interest and report compliance – Decided against Assesse. - Stay Application Nos. 21713, 21722, 22654 and 22785 of 2014, Customs Appeal Nos. 21545, 21554, 22304 & 22481 of 2014 - Stay Order Nos. ST/20892-20895/2015 - Dated:- 25-5-2015 - G Raghuram, President And B S V Murthy, Member (T),JJ. For the Appellant : Mr G Prahlad, Adv For the Respondent : Mr S K Singh, AR (Commissioner) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of Load Port Report/ Survey Report on Air Dried Basis (ADB) basis is correct or not. It was submitted that moisture determined on basis of ADB is residual moisture and not inherent moisture. 4.Ld. Commissioner (A.R.) submitted that in the case of Ultra Tech Cements Ltd, the facts are entirely different. It is his submission that even if GCV is calculated on the basis ARB (as received basis), in the case of Ultra Tech Cement Ltd. the GCV would be higher than 5833 making it classifiable as bituminous coal. However, after hearing both sides, it was found that GCV on ARB has not been calculated by either side. 5. ld. Commissioner (A.R.) also submitted that Load Port Report provides inherent moisture determined by them and in vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions of residence time atmosphere, particle size, sample mass, and equipment configuration 8. After indicating different types of moisture and making stating that inherent moisture also refers to as bed moisture or equilibrium moisture . The equilibrium moisture has been explained as under: Equilibrium Moisture - The ASTM standard method of determining the equilibrium moisture in coal is ASTM D 1412 - Equilibrium Moisture of Coal at 96 to 97 Percent Relative Humidity and 30 C. Equilibrium moisture is the best estimate of the inherent moisture. In this method, a sample is brought into equilibrium in a partially evacuated desiccator with an atmosphere of 96-97 % relative humidity at 30 C. The amount of moisture in the coa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture in the coal. Prima facie, correctness of calculation of C.V. limit on the basis of inherent moisture cannot be questioned. 9.Under the circumstances, it becomes difficult to accept the contention of the appellants that what has been determined and reported by the laboratories (Load Port Report) is residual moisture even though laboratories specifically mentioned moisture content as inherent moisture. Reports of laboratories are expected to follow international standard and in these cases, the appellants are disowning the reports on the basis of which they have purchased coal and have used test reports for the purpose of determination of quality, price etc. 10. The relevant reference for the Larger Bench by Chennai Bench of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is a High Court decision, two final orders of the Tribunal and the decisions of the Mumbai Bench ordering pre-deposit and also observations in paragraph 7.3 based on standard text which show residual moisture as well as inherent moisture are determined and only difference is in temperature and both are different. What is required to be arrived at GCV (moist mineral free) and this moisture mentioned in GCV is apparently inherent moisture. 12. In view of the discussion, we direct the appellants to deposit 50% of the duty demanded with proportionate interest within six weeks from today and report compliance by 20.7.2015. Subject to compliance as above, the requirement of pre-deposit of the dues is waived and stay against recover ..... X X X X Extracts X X X X X X X X Extracts X X X X
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