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TMI Blog2009 (8) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to 25% duty as contended by the Department? The appellants have been importing ‘non coking coal’ in the past which was being classified under heading 2701.19 all along without the Department disputing the same. Held that- import also made in past and department not disputing classification. Strong case on classification under sub-heading 2701.19 of Custom Tariff Act, 1975 on basis also of invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h sides. Shri R.R. Padmanabhan, Ld. Consultant appearing for the appellants states that the appellants have been importing 'non coking coal' in the past which was being classified under heading 2701.19 all along without the Department disputing the same. The present consignments are also of the same variety as evident from the invoices and purchase orders and the appellants have correctly claimed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n air dried basis and the other one is on a moist mineral matter free basis. 3. Heard Ld. JDR, Ms. Indira Sisupal. She supports the impugned orders passed by the authorities below based on SGS survey report. 4. After hearing submissions from both sides and perusal of case records, we find that according to the purchase orders, invoices and the declaration by the appellants, the impugned goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned orders and allow the appeals. 5. As far as the Appeal No. C/374/03 is concerned, it deals with another issue relating to availment of DEPB benefit. Shri R.R. Padmanabhan, Ld. Consultant appearing for the appellants states that the appellants are not pressing their appeal regarding this issue and hence as far as the impugned order relates to this issue, the same is upheld and the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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