TMI Blog2018 (1) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be eligible for the benefit of exemption N/N. 21/2002-Cus. - importer M/s JSW Steel Ltd., are eligible for benefit of N/N. 21/2002 on the coal imported by them - appeal dismissed - decided against Revenue. - C/22105/2015 - A/31886/2017 - Dated:- 16-11-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Shri M. Chandra Bose, Additional Joint Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y by order in Assessment Order No.19/2012 dated 22.10.2012 holding that the coal imported by the respondent cannot be considered as coking coal and that the said imported coal should be capable of conversation into coke to bear the charge in blast furnace. Appellant contested the finally assessed Bills of Entry before the First Appellate Authority and produced voluminous literature as to the new t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c and Technical Terms defines of 'coking coal' is described in Wikipedia and the definition of coking coal provided in Organization of Economic Co-operation and Development of United Nations and also on the decision of the Tribunal in the case of Sandur Manganese Iron Ores Ltd. [2007 (211) ELT-505] for the proposition that the goods which are imported are not coking coal and hence th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No.21/2002-Cus. We do not find any reason to deviate from such a view already taken in the case while case in hand. The period of dispute May, 2010 to December 2010 is an identical issue which is decided by this Bench. 7. In view of the foregoing, we hold that the First Appellate Authority was correct in coming to a conclusion that importer M/s JSW Steel Ltd., are eligible for benefit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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