2015 (5) TMI 967 - AT - Customs

Benefit at Serial No.123 of Notification No.12/2012-Cus., dated 17.3.2012 - whether coal imported by the appellant is steam coal or bituminous coal. - Held that - commodities listed therein are exempted and the coal figured at serial No.207 in both the notifications. It was also submitted that the coal imported by the appellant was from Indonesia, a notified country. Since the original adjudicating authority has not considered this submission and eligibility requires examination of certificate of country of origin and fulfillment of other conditions, if any in the Notification, it was submitted that matters may be remanded at this stage itself. - Matter remanded back - Appeal disposed of.

Summary

The judgment involves the classification of imported coal as steam or bituminous. The appellant claims eligibility for exemption under Notification No.127/2011-Cus and Notification No.64/2012-Cus for coal imported from Indonesia. The matter is remanded to the original authority for further examination of eligibility.