that steam coal, coking coal and bituminous coal cannot be differentiated and if that is done, entries related to coking coal/steam coal may become ... progressive alteration from lignite to anthracite of the coal. Classification of coal into coking coal and steam coal is done on the basis
referred to the coal imported for Corex furnace as weakly coking coal/soft coking coal/semisoft coking coal/Corex coal in the main Contract /MoUs ... coking coals are such coals as were classified as Blendable coals by the erstwhile Coal Board under the Coal Mines Act 1952.
3. Coals other
inspection report/findings which showed that the
quantities of 63124.094 MT Steam Coal and 40489.085 MT Steel Billets were
available lying in the Bankura Factory ... rescheduled inspection on 03.05.2018 it was found that the
quantity of Steam Coal had reduced by 22,700 MT and that the entire stock
coal, in our
opinion, the Department need not travel further especially in
view of the fact that bituminous coal can be coking coal or
steam ... coal also and tariff has chosen to give them separate
headings and therefore it becomes necessary to classify coal
imported as coking coal or steam
Learned Counsel for the Appellant:
It is submitted that steam coal was last supplied by the Appellant to
the Respondent Company on 14.11.2013 to Mandideep ... dispute
regarding the quality or quantity of the supply of steam coal and that
there was any Test Report stating that the quality was substandard
registered with the Central Excise department. The appellant
imported Steam Coal and used the same ... generation of
steam/electricity which in turn was used in relation to the manufacture
of their final product. Steam coal falls under Tariff Item
registered with the Central Excise department. The appellant
imported Steam Coal and used the same ... generation of
steam/electricity which in turn was used in relation to the manufacture
of their final product. Steam coal falls under Tariff Item
registered with the Central Excise department. The appellant
imported Steam Coal and used the same ... generation of
steam/electricity which in turn was used in relation to the manufacture
of their final product. Steam coal falls under Tariff Item
Rules
3 E/52928/2019
E/52774/2019
thermal plant wherein steam coal / steam non-coking coal falling
under Chapter Heading 27.01 of the Customs ... Customs
Tariff Act on the importation of steam coal. It is stated that for
payment of such additional duty of customs, the benefit under serial
MURTHY
The appellants have imported coal. The coal imported in the consignments was declared as steam coal. The department has taken a view that what ... coal imported satisfies the characteristics described for bituminous coal as per the Chapter Notes, the same need not be classified as steam coal
