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TMI Blog2015 (2) TMI 596X X X X Extracts X X X X X X X X Extracts X X X X ..... goods under CTH 2701.12 as "bituminous coal", we are of the considered view that at the interim stage the said final order of the Tribunal has to be followed. Further, we have in three instances followed to the said decision and have held that coal satisfying the definition under sub-heading note 2 to Chapter 27 would merit classification under 2701.12 as "Bituminous coal". Therefore, as a matter of principle and discipline, we are bound to follow the said precedent [1981 (3) TMI 77 - SUPREME COURT OF INDIA], unless the same is set aside by a superior authority. Therefore, in the present case also, we are of the considered view that the coal imported by the appellant, prima facie, merits classification under CTH 2701.12 as "bituminous coal" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... djudicating authority has also confirmed interest liability thereon and has imposed a penalty of ₹ 1.00 crore on the appellant and a fine of ₹ 2.00 crores in lieu of confiscation. Aggrieved of the same, the appellant is before us. 2. The learned Counsel for the appellant submits that the coal imported by the appellant in commercial parlance is known as "Steam Coal". Though the Chapter Note 2 defines "Bituminous Coal" as having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and calorific value limit (on a dry, mineral-matter-free basis) equal to or greater than 5833 Kcal/Kg., it is his contention that it is the agglomerating nature of coal, which is relevant for classification. Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s decided by the Larger Bench. Alternatively he submits that in respect of 2 Bills of Entry, the goods are of Indonesian origin and therefore, the appellant would be entitled for benefit of concessional rate of duty under Notification No. 46/2011-Cus....... which has not been extended by the adjudicating authority in the present case. If that is granted, duty liability would be come down further by about to ₹ 3 to 4 crore. It is his plea that this aspect also be kept in mind while ordering the pre-deposit. 3. The learned Additional Commissioner (AR) appearing for the Revenue on the other hand submits that an identical matter had come before this Tribunal in the case of Gupta Coal India Pvt. Ltd. and Finolex Industries Ltd. and this T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any term or expression defined in the enactment must be understood in the light of the definition given in the Act; in the absence of which the meaning of the term as understood in common parlance or commercial parlance must be adopted". Since in the present case, the chapter note has defined "bituminous coal" as having certain specifications, any coal satisfying the said definition merits classifications as "bituminous coal", notwithstanding the fact that in commercial or other parlance it may be know otherwise. Since a final order of the Tribunal is available in this regard, classifying similar/identical goods under CTH 2701.12 as "bituminous coal", we are of the considered view that at the interim stage ..... X X X X Extracts X X X X X X X X Extracts X X X X
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