9911796707
TMI Blog2015 (2) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... ds appear to merit classification as bituminous coal. However, we notice that the goods had originated from Indonesia and in terms of notification No. 46/2011-Cus dated 01/06/2011 the appellant would be entitled for a concessional rate of duty on bituminous coal and the effective rate of duty would work out to 40% of the normal rate of duty applicable. In the present case, we notice that this notification has been taken into account while finalizing the assessment by the adjudicating authority which is a clear error. Therefore, while confirming the duty demand, the adjudicating authority should have extended the benefit of Notification No. 46/2011-Cus to the appellant, notwithstanding the fact that the appellant had not made any claim for e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant submits that the appellant had been importing the aforesaid material from Indonesia over a long period of time and the coal is commercially known as Steam Coal . The classification of Steam Coal has been approved by the department also in the past. As per the Load Port certificate issued in respect of aforesaid bills of entry, Gross Calorific Value (ADB) of the goods under importation are 5616 Kcal/Kg, 5784 Kcal/Kg and 5504 Kcal/Kg. which is less than the limit of 5833 Kcal/Kg required for classification as Bituminous Coal . The coal imported by the appellant was also tested by the Customs Laboratory at Goa and they also fund the gross calorific value (ADB) as 4572.1 Kca//Kg, 4955.83 Kcal/Kg and 5556.07 Kcal/Kg. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the gross calorific value has to be computed on moist, mineral matter free basis. The ASTM standards prescribe formula for conversion gross calorific value (ADB) on air dry basis to moist, mineral matter free basis and if that formula is applied, it would appear that the gross calorific value in respect of present three consignments would exceed 5833 Kcal/Kg and the goods appear to merit classification as bituminous coal. However, we notice that the goods had originated from Indonesia and in terms of notification No. 46/2011-Cus dated 01/06/2011 the appellant would be entitled for a concessional rate of duty on bituminous coal and the effective rate of duty would work out to 40% of the normal rate of duty applicable. In the present case, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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