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TMI Blog2015 (4) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... Moisture while moisture on ARB corresponds to Total Moisture. Therefore, we are of the prima facie view that the Parr formula adopted by the Revenue for computing the GCV on a moist mineral free basis has a logic to it and cannot be faulted. Therefore, at the interim stage of stay application, we do not find sufficient reasons to differ with the view taken by the Revenue and confirmed by this Tribunal in the Coastal Energy and Maheshwari Brother s case [2015 (1) TMI 208 - CESTAT BANGALORE]. - However, in the interest of justice, the time limit for compliance of pre-deposit is extended - Decided partly in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the context of Tribunal's earlier decision in the case of Tamil Nadu Newsprint & Papers Ltd. We note that in the TNPL case, GCV given on Air-Dried basis was taken as GCV on moist, mineral matter free basis for determination of classification. In the present case, GCV on mmmf basis has been arrived at using Parr formulae taking the GCV on AD basis as the starting point. Thus the facts involved are different and distinguishable. Further in the Chennai case, it was noted by the Tribunal that the GCV given in the load port test report is on residual moisture basis and not on inherent moisture basis. In the case before us, we note that the GCV on air-dry basis is based on inherent moisture and not on Residual Moisture. Therefore, the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wagons, or during washing. Moisture of this type is, however, at least largely eliminated by air-drying. (v) Moisture determination (ASTM D3173; ASTM D3302) depends on the extent of sample preparation and the condition of the coal sample. A coal sample can be drawn from the coal seam/channel, when the sample would be in unexposed state, with no or negligible surface moisture. The moisture at that state is known as the 'bed moisture" If a sample is drawn from the unexposed coal seam and immediately sealed as stated in Para 7 of ASTM- D388-12, then and only then the total moisture in such a sample on ARB can be stated to be equal to inherent (bed) moisture. On the other hand, if the sample is drawn at any subsequent stage, undoubted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 3.1.2 of the Book on the aspect of moisture determination in relation to coal. (ix) As observed by Mr. Speight, equilibrium moisture determinations are made at 96 to 97% relative humidity - as against 100% relative humidity for bed moisture- and used as inherent moisture values. In fact this practice is confirmed by Load Port certificates issued by all the Coal Sample Testing Agencies, wherein such equilibrium moisture values are shown as 'Inherent moisture (ADB)'. Such certificates have all along been relied upon by the importers of coal as also the Customs not only in India but the world over . (x) From the foregoing, it is crystal clear that while moisture on ARB is reckoned as total moisture, moisture on ADB is equated wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and confirmed by this Tribunal in the Coastal Energy and Maheshwari Brother's case. 3.2 The Ahmedabad Bench of the Tribunal in the Asian Natural Resources and others case had also note the Chennai bench decision and yet ordered pre-deposit of part of the duty demand confirmed. On challenge of the said order, the hon'ble High Court of Gujarat also upheld the order of the Tribunal directing pre-deposit of part of the duty demand confirmed. In these circumstances, we are not persuaded to go by the ruling of the Chennai Bench as a binding precedent. Further, this bench itself, in identical matters involving other parties, namely, Millenium Steel India Ltd - Appeal No.C/87446/2014. Finolex Industries Ltd. and Gupta Coal India Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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