2015 (12) TMI 63

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..... ation under under CTH 27011200 or under CTH 27011920 - Held that:- As per the test report issued at the load port, the gross calorific value was found to be exceeding 5833 kcl/kg and the goods merited classification as "bituminous coal" as defined in sub heading note 2 to Chapter 27. Further this Tribunal also took into account the final order of this Tribunal in the case of Coastal Energy Pvt. Lt .....

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..... lue. - No merit in modification application - Decided against assessee.
P. R. Chandrasekharan, Member (T) And Ramesh Nair, Member (J),JJ. For the Appellant : Mr T Vishwanathan, Adv. For the Respondent : Mr V K Singh, Spl Counsel ORDER Per: P R Chandrasekharan: 1. The application for modification of stay has been made against order No. S/1193-1194/14/CSTB/C-I dated 20/10/2014 passed by thi .....

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..... rporation Ltd. (TANGEDCO) Vs. CC, Tuticorin and the co-ordinate bench vide order dated 18/11/2014 referred the matter for consideration by the Larger Bench and waived the pre-deposit of duty along with interest and penalty till the disposal of the appeal by the Larger Bench. It is also submitted that subsequent to this, in two other cases, namely, Elite Natural Products, NSL Sugars Ltd. Guntur and .....

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..... ading note 2 to Chapter 27. Further this Tribunal also took into account the final order of this Tribunal in the case of Coastal Energy Pvt. Ltd., & Others vide order dated 20/06/2014 wherein it was held that the coal imported having volatile matter content exceeding 15% and gross calorific value limit exceeding 5833 cal/kg would merit classification as "bituminous coal". Subsequent orde .....

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..... ew, if the points now urged are taken note of and the order modified, it would amount to a review of our order which is not permissible. Accordingly we do not find any merit in the modification application and reject the same. However, the appellants are given four weeks time from today to comply with pre-deposit order, and compliance reported on or before 25/03/2015. The learned Counsel for the a .....

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