TMI Blog2018 (3) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not require any interference - appeal dismissed - decided against Revenue. - Appeal No. C/386/2008 - Final Order No. A/30274/2018 - Dated:- 21-2-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr C J Mathew, Member(Technical) Shri P.S. Reddy, Asst. Commissioner/AR for the Appellant Shri Anand Nainawati, Advocate for the Respondent ORDER [ Order Per : M. V. Ravindran ] 1. This appeal is filed by Revenue against Order-in-Appeal No. 05/2008 (V) CH, dated 14.03.2008 . 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration are that the respondents herein imported consignments of coal from USA and filed Bills of Entry declaring the goods as Low Ash Coking Coal under sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is well settled law that the test reports given by the Chemical Examiner are binding upon the Department in the absence of any other acceptable evidence produced by it in rebuttal as observed by the Apex Court in the case of CC Vs. Damnet Chemicals Pvt. Ltd., - 2007(216)ELT 3 (SC). (Para 14). In the instant case, the respondents have not produced any evidence to rebut the reports of the Chemical Examiner. The test reports given by the Chemical Examiner were confirmed by Central Revenue Lab., New Delhi. Further, a reference has also been made to CFRL, Dhanbad for clarification and the Institution did not categorically confirm that the same of goods under reference can be considered as coking coal. The Commissioner (Appeal) has also not dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority had classified the goods on the basis of the definition provided in the Coal Act and held that as the goods were not used in the Iron and Steel Industry but were used in the ferro silicon manufacturing, so the goods are not coking coal. On perusal of the definition of the coking coal provided in the Coal Act, I find that this act does not give any specific definition of the coking coal and merely mentions that all sorts of coal as declared by the coal board and all coals classified by the Central Government from which on carbonization, coke suitable for being used in the metallurgical industries, particularly in Iron and Steel Industries, canbe prepared. It is not on record that the Central Government has defined Coking Coal, where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation. I also find that the adjudicating authority classified the goods as non coking coal merely on the basis that it was being used in arc furnace in manufacture of ferro silicon by the appellants. I find that mere use or non use of any coal in coke making or not cannot be the criterion for classification in a particular chapter heading under the Customs Tariff Act. The Coal Act does not say that coal has to be used only in Iron and steel industry. It says that coal has to be used in metallurgical industry with iron and steel industry gives as an example. Therefore, it cannot be stated that coal used in ferro chrome industry which is metallurgical industry can t be considered as coking coal. 7. It can be seen from the above reproduc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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