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
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
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
fastened for alleged role in declaring value of
imported 'steam coal' as ₹ 1009,75,47,119 only to be rejected by
recourse ... Coal and Oil Company, DMCC Dubai
and M/s Coal and Oil Company LLC, Dubai, with owner as suppliers
of 'steam coal' taken
Reliance Infrastructure Ltd, pertaining to
42090 metric tonnes of 'steam coal', chargeable to duty at the rate
C/89340/2014
2
corresponding ... dispute is the assertion of the
adjudicating authority that 'steam coal' of a particular kind is
classifiable only in tariff item corresponding
