2013 (1) TMI 229

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..... ted 31.12.2010 and 46/2011 dated 01.06.2011 - Held that:- Impugned order is set aside to the extent it granted the benefit of concession at 2.5% as the imported goods are other than coking coal. The appeal is allowed and, consequently, the respondent shall be entitled to claim concessional rate of BCD at 3% only as was adjudged originally. - C/325/12 - - - Dated:- 13-12-2012 - Shri P.G. Chacko .....

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..... ppeal read as follows :- 5. The Commissioner (Appeals) has erroneously applied the notification no.21/2011-Cus. dated 01.03.2011 to extend the benefit of BCD at the rate of 2.5% which is not all applicable in the instant issue where the imported goods are other than coking coal. 6. The concessional rate of duty of 3% BCD extended vide notification no.153/2009-Cus. dated 31.12.2009 (as amended .....

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