2017 (2) TMI 1369

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..... nce of the parties. The Chennai and Ahmedabad Benches prima facie considered these are the Steam Coal attracting no duty. This was followed by Mumbai Bench - On the other hand, Bangalore Bench of the CESTAT considered it as Bituminous Coal attracting duty to 5%. The matter is subjudice before the Hon’ble Supreme Court in the case of M/s. Maruti Ispat and Energy Pvt. Ltd. & others [2014 (10) TMI .....

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..... vant period was importing coal from different countries, especially from Indonesia classifying such goods under chapter sub-heading 27011920. The coal so imported were claimed to be Steam Coal which never attracted any duty during the material period. In other words, it attracted NIL rate of duty. But other coal i.e. Bituminous Coal falling under sub-heading 27011200 attracted 5% duty as per Notif .....

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..... ch. On the other hand, Bangalore Bench of the CESTAT considered it as Bituminous Coal attracting duty to 5%. 3. The CESTAT Chennai Bench has also exempted pre-deposit condition. The same was challenged by the Department before the Hon ble High Court who decline to intervene in the matter and the matter was restored to CESTAT with a direction to dispose of the reference applications expeditiousl .....

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