2019 (1) TMI 1891 - AT - Customs

Classification of imported goods - imported gas and electrically calcined anthracite coal - to be classified under CTH 2701 11 00 or under CTH 38249911? - HELD 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 VERSUS CARBON RESOURCES PVT. LTD. 2017 (11) TMI 1951 - CESTAT KOLKATA where it was held 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. Thus, the imported goods is a carbon additive, used in Steel and Casting Industry (not used as fuel) and classifiable under CTH 38249911, attracting BCD @ 7.5% and CVD @ 12.5%. There are no reason to interfere with the impugned order and the same is sustained - appeal dismissed - decided against appellant.

Summary

Issues:
Delay in filing the appeal before the Tribunal, Classification of imported goods under Customs Tariff Act, 1975.

Delay in Filing Appeal:
The appellant Department filed Miscellaneous Applications for condoning the delay in filing the appeal before the Tribunal, citing unintentional delay. The Ld. D. R. representing the appellant requested condonation, which was allowed based on the explanations provided in the applications.

Classification of Imported Goods:
The case involved the classification of imported gas and electrically calcined anthracite coal under the Customs Tariff Act, 1975. The importer claimed classification under CTH 2701 11 00, while the Department argued for classification under CTH 38249911, attracting different rates of duty. The Lower Appellate Authority reclassified the goods under CTH 2701 11 00, setting aside the initial assessment by the department.

Contentions of the Parties:
The Department contended that the calcined anthracite coal is a carbon additive, not a fuel, and should be classified differently. On the other hand, the Respondent argued that the process of calcinations does not change the nature of the product as anthracite coal, as calcination is a common treatment process used in various industries.

Legal Precedent:
The Tribunal referred to a previous decision in a similar case involving the same importer, where it was held that electrically calcined anthracite coal and gas calcined anthracite coal should be classified under CTH 2701 11 00 and not under CTH 38249911.

Judgment:
After considering the arguments and the legal precedent, the Tribunal found no reason to interfere with the Lower Appellate Authority's decision. The impugned order reclassifying the goods under CTH 2701 11 00 was upheld, and the appeals filed by the appellant Department were dismissed. Stay petitions were disposed of accordingly.