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TMI Blog2015 (12) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... e parlance. As held by the hon’ble apex Court in the case of Indo International Industries vs. Commissioner Of Sales Tax, Uttar Pradesh [1981 (3) TMI 77 - SUPREME COURT OF INDIA] if any term or expression has been defined in the enactment, then it must be understood in the sense in which it is defined but in the absence of any definition being given in the enactment the meaning of the term in common parlance or commercial parlance has to be adopted. In the present case, since the Customs Tariff defines bituminous coal by means of certain specifications and if those specifications are satisfied, the goods will have to be classified as bituminous coal only and not otherwise. - Partial stay granted. - C/Stay-95588/2014 & C/87446/2014 - - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conducted by the Customs department revealed that the imported coal from South Africa had a volatile matter content of 39.26% and gross calorific value of 7827 kcal/kg and therefore, merited classification under CTH 2701 1200 as a bituminous coal attracting a basic customs duty of 5% adv. Accordingly, a show cause notice dated 28/05/2012 was issued proposing to demand differential duty along with interest thereon and proposing to impose penalties. Vide the impugned order, the demands were confirmed. Hence the appellant is before us. 4. The learned counsel for the appellant submits that as per the trade nomenclature, the product is known as steam coal and not as bituminous coal and as per the gradation of non-cooking coal based on usefu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l had taken a prima facie view that the coal imported having the characteristics of volatile matter content more than 14% and gross calorific value of 5833 kcal/kg or more merits classification as bituminous coal notwithstanding the fact that they are known as steam coal in the commercial parlance. In those cases, the appellants therein, were directed to make a pre-deposit of the duty demand for the normal period of time. In the present case, the entire demand is within the normal period and, therefore, the appellant should be put to terms. 6. We have carefully considered the submissions made by both the sides. 6.1. As per the explanatory Note 2 to Chapter 27, bituminous coal means coal having a volatile matter limit (on a dry, mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide order No. 20998-21002 dated 20/06/2014. In the present case also, therefore, we are of the prima facie view that the appellant has not made out any case for waiver of the entire amount of dues adjudged. The appellant has not pleaded any financial hardship nor any evidence has been placed before us. 6.3. In the absence of a prima facie case and financial hardship, the balance of convenience lies in favour of Revenue. 7. Accordingly, since the entire duty demand is within the normal period, we direct the appellant to make pre-deposit of the entire duty demand of ` 1,00,55,335/- within a period of eight weeks and report compliance by 19th January, 2015. On such compliance, pre-deposit of the balance of dues adjudged against the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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