2017 (11) TMI 1951

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..... e the process of calcinations does not alter the nature of the product as anthracite coal. The process of calcinations itself is a common treatment process applied to many solid materials. It is commonly used in Metallurgy to concentrate ore and remove hydrates and carbonates as per the ratio laid down in the case of 20 MICRONS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, RAJKOT [ 2005 (11) TMI 144 .....

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..... nt has imported Electrical/Gas Calcinations as well as Gas Calcined Anthracite Coal (CGA and ECA) through the EDI Systems. The appellant has claimed that the same is to be classified under CTH 2701 11 00 but the Department has classified the same under CTH 3824 90 90. However, in the appeal order the plea of the appellant was accepted. 3. Being aggrieved, the present appeal has been filed by th .....

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..... 1 11 00 and does not merit classification under TI 3824 90 90 of the Customs Tariff Act, 1975. The Commissioner of Customs (Port) has preferred an appeal before the Hon ble CESTAT, Kolkata against the Order passed by the Commissioner of Customs (Appeals). 6. It has been contended by the Department in their appeal that calcined coal is not anthracite coal in natural form but that has been subjec .....

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