2015 (8) TMI 259 - AT - Customs

Classification of goods Bituminous Coal or Steam Coal Whether petitioner was eligible for benefit of exemption available to imports from Indonesia Issue regarding classification was decided in case of Coastal Energy Pvt. Ltd. 2014 (8) TMI 246 - CESTAT BANGALORE wherein tribunal held that appellants claim classifying product imported as bituminous coal was not correct Therefore if appellants raise any issue which was not covered by decision of tribunal, that can be considered by original authority Impugned orders set aside and matter remanded to original authority for fresh adjudication.

Summary

The judgment by Appellate Tribunal CESTAT BANGALORE involved the classification of imported coal as bituminous coal or steam coal. The appellants claimed eligibility for exemption under an Indonesian import notification, which was not considered earlier. The case is remanded for fresh adjudication to consider the exemption claim.