2017 (5) TMI 1710

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..... ed the same under 2619.00 as coal dust/coal shell/char dust and confirmed the duty demand - HELD THAT:- The impugned goods are nothing but waste arising during the course of manufacture of sponge iron. In the impugned order, the learned Commissioner (Appeals) has referred to the Chemical Examiner's report which indicates that the goods are predominantly comprising of coal. The use of the impug .....

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..... e process of manufacture of sponge iron in their factory, iron ore haematite is converted into sponge iron in a rotary kiln by adding non-coking coal. Excess coal is fed for preventing fusion of iron and Oxygen. After the discharge of the materials from the kiln, the non-magnetic mixture consisting of unburnt coal, Calcium Sulphide and Magnesium Sulphide is removed and disposed of. The original au .....

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..... None appeared for the respondent. The product in question arises in the process of manufacture of sponge iron in the rotary kiln where non-coking coal is added to the iron ore. Revenue's contention is that the impugned goods is generated as a waste containing coal char/dust/shell in the manufacturing process of sponge iron and hence it is to be rightly classifiable under 2619. It has further b .....

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