9911796707
TMI Blog2017 (5) TMI 1710X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (AR) ORDER V. Padmanabhan, J. 1. The issue involved in both the appeals filed by Revenue is the same and hence both the appeals are disposed of in this common order. Appeal No. E/963/2003, was heard on 1-5-2017 and appeal No. E/677/2004 was heard on 2-5-2017. The respondent is a manufacturer of iron and steel products falling under Chapter 72 of the CETA, 1985. In the process of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he took the view that the goods are classifiable as coal under sub-heading 2701.00 which is liable to 'nil' rate of duty at the relevant time. Accordingly he has allowed the appeals. Aggrieved by the said decision, Revenue has filed the present appeals. 2. With the above background, we heard Shri Parasivamurthy, N.K., Deputy Commissioner (AR) for the appellant. None appeared for the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the impugned goods is also as fuel to generate heat. For these reasons in the impugned order, the view taken is that the product is akin to coal and accordingly is to be classified under 2701.00. We find no reason to interfere with such a finding of the Commissioner (Appeals) and hence the same is upheld and the appeals filed by the Revenue are rejected. X X X X Extracts X X X X X X X X Extracts X X X X
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