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TMI Blog2023 (5) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 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 - CESTAT, MUMBAI] . he said view has been further affirmed by the Tribunal in the respondent s own case COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS M/S CARBON RESOURCES PVT. LTD. [ 2019 (1) TMI 1891 - CESTAT KOLKATA] . As the issue has already been settled in favour of the respondent in their own case earlier, therefore, there are no infirmity in the impugned order and the same is upheld - appeal of Revenue dismissed. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r : 5 . After hearing both the parties and on perusal of the case record, it appears that the respondent has imported gas calcined anthracite coal and electrically calcined anthracite coal and claimed classification under CTH 2701 11 00 attracting BCD @ 5% and CVD @ 6%. However, the Department re-classified the said goods under CTH 3824 90 90 wherein BCD @ 7.5% and CVD @ 12% is levied. The respondent thereafter, filed an appeal before the Commissioner of Customs (Appeal) wherein it has been held vide Order-in-Appeal No. F. Nos. S5-903, 1077-1080/CUS (APPG)/KOL (PORT)/2016 that electrically calcined anthracite coal and gas calcined anthracite coal are classifiable under CTH 2701 11 00 and does not merit classification under TI 3824 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... but has been subjected to the process of electrical/gas calcinations and that the calcined anthracite coal is not a fuel but a carbon additive. 8. It is the contention of the Respondent that the coal has undergone 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. 9. We find that the issue is no more res-integra in view of the decision of the Tribunal in the identical case against the same importer on self same issue as reported in Commissioner of Customs (Port), Kolkata Vs. Carbon Resources Pvt. Ltd. : 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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