TMI Blog2017 (9) TMI 1547X X X X Extracts X X X X X X X X Extracts X X X X ..... H 26190090 is the sub-heading which provides the most specific description for the impugned goods and hence that will have to be adopted. This being so, the application of Rule 3(b) of the rules and the reasoning of essential character of coal fines by the lower appellate authority is misconceived and cannot sustain - appeal allowed - decided in favor of Revenue. - E/30802 & 30803/2016 - A/31434-31435/2017 - Dated:- 6-9-2017 - Mr. M. V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Sh. R. Srinivas, Superintendent (AR) for the Appellant Sh. B. Venu Gopal, Advocate for the Respondent ORDER [Order Per : Madhu Mohan Damodar] 1. The facts of the case are that M/s Reactive Metals of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... one by Rule 3(a) of the Interpretation Rules. He submits that the impugned goods emerged during the manufacture of sponge iron and such by-products have a specific CETH entry in 26190090. Ld. AR therefore prays for setting aside the orders of the Commissioner (Appeals). 3. On the other hand, on behalf of the respondent, Ld. Advocate Sh. B. Venu Gopal reiterates the correctness of the impugned orders. He submits that the impugned item is nothing but unburnt coal which is left behind after the manufacturing process. Even though there may be some other trace elements, the impugned item is predominantly coal by weight. Hence it is correctly classifiable under 27012090. 4. Heard both sides and gone through the facts. 5.1 A cardinal prin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of CETH Chapter 27 of the Central Excise Tariff Act, 1975 will indicate that the said Chapter seeks to cover mineral fuels, interalia and products of their distillation and bituminous substances. Heading 2701 covers Mineral fuels, mineral oils and products of their distillation; bituminuous substances; mineral waxes The single dash (-) sub-heading 2701 20 has been put in place for classifying Briquettes, ovoids and similar solid fuels manufactured from coal. 5.5 Appellants contend that the char-dolachar should be classified under the triple dash (---) sub-heading 2701 20 90 as Other Briquettes, ovoids and similar solid fuels manufactured from coal. By any stretch of imagination, we are not able to fathom how the by-product cha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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