2017 (9) TMI 1669 - AT - Customs

Classification of Coal - The coal so imported were claimed to be steam coal, which never attracted any duty during the material period - Held that - Different Benches of this Tribunal, have taken different views at the instance of the parties. Finally, the matter has reached to the Hon ble Supreme Court in MARUTI ISPAT AND ENERGY PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX 2014 (10) TMI 944 - SUPREME COURT OF INDIA , where the matter is sub-judice - Without the final verdict of the Hon ble Supreme Court, the present appeals cannot be decided. The Larger Bench of this Tribunal in the case of Hatsun Agro Products Ltd. & Others v. Commr. of Customs, Tuticorin ............................ has taken an identical issue and held that liberty is granted to the applicants/assessees to come again before this Tribunal after having the final verdict from the Apex Court, within the prescribed time. We also grant a liberty to the appellants to come again after having final verdict from the Hon ble Supreme Court, within the prescribed time, if advised so - appeal disposed off.

Summary

Issues:
Classification of imported coal under different sub-headings, impact of duty rates, relevance of Supreme Court verdict on similar cases.

Analysis:
The appeals were filed against Orders-in-Original/Orders-in-Appeal passed by the Commr. of Customs (Port), Kolkata/Commissioner of Central Excise, Customs & Service Tax, BBSR I. The appellants were importing coal from various countries, particularly Indonesia, classifying it under Chapter Sub-heading 2701 19 20 during the relevant period in 2012. The imported coal was claimed to be steam coal, which did not attract any duty and had a 'NIL' rate. However, Bituminous coal under Chapter Sub-heading 2701 12 00 attracted a 5% duty as per Notification No. 12/2012-Cus., dated 17-3-2012, which was amended over time.

Different Benches of the Tribunal had conflicting views on the classification of coal, leading to the matter being taken to the Hon'ble Supreme Court in Civil Appeal Nos. 28937/2014 & 9725/2014 in the case of Maruti Ispat & Energy Pvt. Ltd. & Others, where the issue was pending. During arguments, it was agreed by all parties that the appeals could not be decided without the final verdict of the Supreme Court. Referring to a previous decision in the case of Hatsun Agro Products Ltd. & Others v. Commr. of Customs, Tuticorin, the Tribunal granted liberty to the appellants to return after obtaining the final verdict from the Supreme Court, within the specified time, if necessary.

In line with the earlier decision, the Tribunal granted the appellants the liberty to return after the Supreme Court's final verdict, within the prescribed time. Consequently, all the appeals were disposed of, providing an opportunity for the appellants to revisit the Tribunal post the Supreme Court's decision.