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TMI Blog2015 (10) TMI 2393X X X X Extracts X X X X X X X X Extracts X X X X ..... crude, kerosene, LPG, petrol, diesel coal, coke etc., have been allowed benefit thus coke derived from coal only, cannot be read into Notification, while allowing exemption to coke derived from other sources, like petroleum. The benefit of the exemption Notification No.20/2006-Cus dated 01.03.2006 as amended, is available to "Electrode Grade Calcined Petroleum Coke" imported by the Appellant. – Decided in favour of Appellant. - Cus. Appeal No. 225/09 - Final Order No. A/75418/KOL/2015 - Dated:- 22-6-2015 - D M Misra, Member (J) And I P Lal, Member (T) For the Petitioner : Shri Arvind Behati, Adv For the Respondent : Shri S K Naskar, Asstt. Comr. (AR) ORDER Per D M Misra This appeal is filed against Order-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. He also submits that the coke from coal, lignite or peat, is covered under Tariff Heading 2704, pitch coke is covered under Tariff Heading 2708 and petroleum coke is covered under Tariff Heading 2713. Therefore, the word coke is generic term and not indicative of any particular source of origin. He submits that the ld.Commissioner failed to appreciate that Tariff Heading 2704 covers only one of the varieties of coke and comparing with similar Tariff Heading 2713, is like comparing different varieties/types of coke, which is not the issue for deciding the Appellant's claim for exemption under the aforesaid Notification. Further, he has submitted that no doubt, an exemption notification has to be interpreted strictly, but the ld.Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. Collector of Central Excise : 1997 (91) ELT 3 (S.C.). 3.4 Further, he has submitted that in the present case, the notification does not make any distinction between the coke produced out of coal and/or petroleum. The description of SI.No.2 of the notification covers coal and petroleum products . Therefore, from the context of the notification, it could be gathered that the exemption allowed to coke, is not limited to coke derived from coal or petroleum. It is further submitted that the notification is not an end-use based notification, therefore, it cannot be denied on the purported ground that coke for a particular use alone, is eligible to exemption and since calcined petroleum coke capable of a different use, is not eligible to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o exemption Notification 20/2006-Cus dated 01.03.2006 as amended. The said Notification reads as: Exemption to specified goods from Special CVD in lieu of State Taxes/VAT.- In exercise of the powers conferred by sub-section (1) of Section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary the public interest so to do, hereby exempts the goods of description specified in column (3) of the Table below, falling within a Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified the corresponding entry in column (2) of the said Table, when imported into India, from so much of the additional duty of Customs leviable th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, petroleum, petroleum residues, or other charbonaceous materials ; contains carbon as its principal constituent, together with mineral matter and volatile matter. The Material's Handbook provides the meaning of petroleum coke is as below : Petroleum coke is the final residue in the distillation of petroleum and forms about 5% of the weight of the crude oil. With the sand and impurities removal it is about 99% pure carbon and is used for molded carbon products. Calcined coke is petroleum coke that has been calcined at 2400 F to remove volatile matter. 7. A plain reading of the Notification and the meaning of coke and petroleum coke, it is clear that under the said Notification, petroleum crude, kerosene, LPG, petrol, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 26.11.2007 and the show-cause notice was issued to them under proviso of Section 28 (1) of the Customs Act, 1962. We find from the record that the Appellant had clearly stated the description of the goods in the Bill of Entry Electrode Grade Calcined Petroleum Coke , which has been assessed to duty after allowing the benefit of exemption Notification. As such, in view of judgement of the Hon'ble Supreme Court in Northern Plastic Ltd. case (supra), there cannot be an allegation of mis-declaration of imported goods or suppression of facts in claiming the benefit of exemption Notification. In these circumstances, the impugned order is set aside and the appeal is allowed with consequential relief, if any, as per law. ( Pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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