9911796707
Advanced Search 
TMI Blog2025 (3) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... e the delay in filing the appeals before the Tribunal. The applications for condonation of delay are allowed. 2. The Revenue has also filed an application for staying the operation of Order-in-Appeal No.Kol/Cus/Port/AA/40/2019 dated 14.01.2019 passed by Commissioner of Customs (Appeals), Kolkata. 3. Prima-facie, on-going through the impugned order, we find that the order of the ld. Commissioner (Appeals) is not, ex-facie, illegal or without jurisdiction. The Revenue's Stay Petition being filed in a routine and mechanical manner and devoid of merit, is rejected. 4. At this stage, the ld.Counsel for the respondent, submits that on identical issue in the appellant's own case, the issue has been settled by this Bench in 2018, 2019 & 2023. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, wherein the Tribunal has held as under : "5. After hearing both the parties and on perusal of the case record, it appears that the respondent has imported gas calcined anthracite coal and electrically calcined anthracite coal and claimed classification under CTH 2701 11 00 attracting BCD @ 5% and CVD @ 6%. However, the Department re-classified the said goods under CTH 3824 90 90 wherein BCD @ 7.5% and CVD @ 12% is levied. The respondent thereafter, filed an appeal before the Commissioner of Customs (Appeal) wherein it has been held vide Order-in-Appeal No. F. Nos. S5-903, 1077-1080/CUS (APPG)/KOL (PORT)/2016 that electrically calcined anthracite coal and gas calcined anthracite coal are classifiable under CTH 2701 11 00 and does not m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tural form but has been subjected to the process of electrical/gas calcinations and that the calcined anthracite coal is not a fuel but a carbon additive. 8. It is the contention of the Respondent that the coal has undergone the process of calcinations does not alter the nature of the product as anthracite coal. The process of calcinations itself is a common treatment process applied to many solid materials. It is commonly used in Metallurgy to concentrate ore and remove hydrates and carbonates. 9. We find that the issue is no more res-integra in view of the decision of the Tribunal in the identical case against the same importer on self same issue as reported in Commissioner of Customs (Port), Kolkata Vs. Carbon Resources Pvt. Ltd. : ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
