2023 (5) TMI 400 - AT - Customs

Classification of imported gas - calcined anthracite coal - electrically calcined anthracite coal - to be classified under CTH 27011100 or under 38249090 of the Customs Tariff Act, 1975? - speaking assessment order under Section 17 (5) of the Customs Act, 1962 not received - HELD THAT - In the respondent s own case COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS CARBON RESOURCES PVT. LTD. 2017 (11) TMI 1951 - CESTAT KOLKATA , the issue has been settled by this Tribunal, wherein the Tribunal has 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. It is commonly used in Metallurgy to concentrate ore and remove hydrates and carbonates as per the ratio laid down in the case of 20 MICRONS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAJKOT 2005 (11) TMI 144 - CESTAT, MUMBAI . he said view has been further affirmed by the Tribunal in the respondent s own case COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS M/S CARBON RESOURCES PVT. LTD. 2019 (1) TMI 1891 - CESTAT KOLKATA . As the issue has already been settled in favour of the respondent in their own case earlier, therefore, there are no infirmity in the impugned order and the same is upheld - appeal of Revenue dismissed.

Summary

Issues involved: Classification of imported goods under Customs Tariff Act, 1975.

Summary:

Issue 1: Classification of gas calcined anthracite coal and electrically calcined anthracite coal

The respondent imported gas calcined anthracite coal and electrically calcined anthracite coal and claimed classification under CTH 27011100. However, the Revenue re-classified the goods under CTH 38249090, resulting in a higher duty rate. The respondent challenged this re-classification, arguing that the goods should be classified under CTH 27011100. The ld. Commissioner (Appeals) ruled in favor of the respondent. The Tribunal, in the respondent's previous cases, upheld that calcined anthracite coal retains its nature as anthracite coal even after undergoing the process of calcinations. The Tribunal also noted that calcinations is a common treatment process used in various industries. Therefore, the impugned order was upheld, and the Revenue's appeal was dismissed.

Issue 2: Previous Tribunal decisions

The Tribunal referred to its earlier decisions in the respondent's cases where similar issues were addressed. In those cases, it was established that the process of calcinations does not change the nature of the product as anthracite coal. The Tribunal reiterated that the issue had already been settled in favor of the respondent in previous cases. Therefore, considering the consistency in the Tribunal's decisions and the nature of the goods, the impugned order was upheld, and the Revenue's appeal was dismissed.

This summary outlines the classification dispute regarding gas calcined anthracite coal and electrically calcined anthracite coal, emphasizing the Tribunal's consistent rulings in favor of the respondent based on the nature of the goods and the process of calcinations.