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TMI Blog2018 (1) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... nd - appeal dismissed - decided against Revenue. - C/123153/2014 - A/31884/2017 - Dated:- 16-11-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member (Technical) Shri M. Chandra Bose, Additional Joint Commissioner (AR) for the Appellant. Shri V. K. Jain, Advocate for the Respondent. ORDER [Order per: M.V. Ravindran] This appeal is filed by the Revenue against Order-in-Appeal No.15/2014 (G) cus dated 07.07.2014. 2. The relevant facts in brief are, the respondent imported various types of coals by declaring the cargo as soft coking coal and Jellinbah PCI coal in March 2011 and claimed exemption in terms of Notification No.21/2002 dated 01.03.2002. The Bills of Entry was provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No.21/2002. It is his submission that Notification No.21/2011 and 77/2011 are clarificatory in nature and draws our attention to the said Notification No.77/2011 and submits that the specification of Swelling Index or Crucible shall be substituted in Notification No.21/2002-Cus. He would submit that what is effect of substitute has been decided by the Apex Court in the case of Government of India Vs. Indian Tobacco Association [2005 (187) ELT 162] and WAL Vs. CCE, Meerut [2005 (181) ELT 359] 5. We find that the facts are not in dispute. The Bills of Entry filed and provisionally assessed on the ground of seeking a clarification as to what is coking coal . It is undisputed that the goods which were Imported by the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; (b) from so much of the additional duty leviable thereon under sub-section (1) of section 3 of the said Customs Tariff Act, as is in excess of the rate specified In the corresponding entry in column (5) of the said Table. subject to any of the conditions, specified in the Annexure to this notification, the condition No of which is mentioned in the corresponding entry in column (6) of the said Table. 68 27.01 Coking coal of ash content below 5% - - 69 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Swelling Number of more than 1 shall be substituted 9. On perusal of' these notifications, it is observed that Central Government has prescribed for the first time wef 01.03.2011 through an explanation, specification for coking coal for the purpose of exemption from customs duty. The earlier notification dated 01.03.2002 also dealt with exemption for coking coal from Customs duty but without any specification giving rise to disputes. To resolve ongoing disputes the notifications 21/2011 dated 01.03.2011 and 77/2011 dated 17.08.2011 issued and all that has been clone is to make explicit what has been implicit in the earlier notification. 10. Further, whenever a statute is passed for the purpose of supplying an obvi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms lab report found CSN=1. In respect of B/E 430, load Port CSN was found to be 1 and MMR was found to be 1.75. Customs Lab report reported CSN=3.5; being 2.0, it satisfies the condition of Notification 21/2011 on its own and qualifies for exemption of Notification No.21/2002 as amended. As such appeal filed by the importer is allowed. In our view, the First Appellate Authority has correctly interpreted the provisions of Notification No.77/2011 as applicable to the goods imported in the case in hand. The view of the First Appellate Authority and our view is fortified, by the decision of Apex Court in the cases of Indian Tobacco Association and WPIL (supra) in interpretation of the word substitute . 6. In view of the forego ..... X X X X Extracts X X X X X X X X Extracts X X X X
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