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TMI Blog2021 (7) TMI 929X X X X Extracts X X X X X X X X Extracts X X X X ..... al/dust as Cinder. Further, Hon ble CESTAT in the case of CC, CE ST, HYDERABAD-II VERSUS M/S REACTIVE METALS OF INDIA PVT LTD., M/S BINJUSARIA SPONGE POWER PVT LTD. [ 2017 (9) TMI 1547 - CESTAT HYDERABAD ] held that by Product Char Dolochar emerging during manufacture of Sponge Iron is classifiable under CETH 2619 00 90 - Similar stand has been taken by Hon ble CESTAT in the case Bellary Steel Alloys Ltd v. CCE.,[ 2005 (10) TMI 180 - CESTAT, BANGALORE ]. W.R.T ESP bog/filter dust, we hold that they are also classifiable under 2619 00 90. Thus, both unburnt or half-burnt coal and dust falls under entry 28 of Schedule III of Notification No.01/2017 Dated: 28.06.2017 and attracts 18% tax under IGST and 9% under CGST/SGST Acts. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is pending before him. So far no reply has received and hence, it is construed that, no such similar issue is pending before him. The application is therefore, admitted. 4. Facts of the Case: 1. M/s. Jeevaka Industries Private Limited are manufacturers of taxable goods i.e., sponge iron using coal based manufacturing process. 2. In the application they have averred that: a. This process involves controlled burning of coal. At the end of the process, certain portion of the coal remains half-burnt (or semi-burnt) and comes along with the finished product i.e. Sponge Iron. This half-burnt portion of coal, technically called Cinder Half-burnt Coal / Char- Dolachar has negligible fuel content. b. The product-mix (i.e. of Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vithalani, CA AR has filed written submissions in continuation with the application for the advance ruling and averred as follows: 1. That in light of a catena of case law, the products of a question i.e., cinder Half-burnt Coal/Char Dolachar is a residue left from coal used as fuel in the process of manufacturing of sponge iron do not qualify to be fuel manufactured from coal others (under tariff item 2701 20 90). 2. That the commodities are classifiable under tariff item 2619 00 90 (Slag, Drass (other than granulated slag), scaling and other waste from the manufacture of iron or steel others). Alternatively, it may be classified under tariff item 2621 90 00 (Other slag and ash, including seaweed ash(kelp); Ash and Residu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the TGST Act. 1. Originally, the applicant was of the opinion that half-burnt or non-burnt coal generated in their factory was classifiable under HSN code heading 2701 and therefore liable to pay tax @2.5% under CGST/SGST Acts and also liable for cess @400/- per ton. However, in their final submission they have averred that it is classifiable under HSN code 2619 00 90 or 2621 90 00 . 2. In the original application, they have requested to give a ruling on applicable rate of tax on ESP/Bag Filter dust. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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