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2015 (5) TMI 967 - CESTAT HYDERABAD

2015 (5) TMI 967 - CESTAT HYDERABAD - TMI - Benefit at Serial No.123 of Notification No.12/2012-Cus., dated 17.3.2012 - whether coal imported by the appellant is steam coal or bituminous coal. - Held that:- commodities listed therein are exempted and the coal figured at serial No.207 in both the notifications. It was also submitted that the coal imported by the appellant was from Indonesia, a notified country. Since the original adjudicating authority has not considered this submission and eligi .....

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RDER Per: B S V Murthy: The issue involved is whether coal imported by the appellant is steam coal or bituminous coal. The department has taken a view that it is bituminous coal and therefore, the appellant is eligible for the benefit at Serial No.123 of Notification No.12/2012-Cus., dated 17.3.2012. 2. Heard both sides. 3. In this case, whether the coal imported is steam coal or bituminous coal would not be relevant if the claim of the appellant that they are eligible for the benefit of exempti .....

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