9911796707
TMI Blog2025 (3) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... r CTH 38249911, attracting BCD @ 7.5% and CVD @ 12.5%.'
Appeal of Revenue dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... CTH 27011100 and do not merit classification under 38249090 of the Customs Tariff Act, 1975. The said contention of the respondent were approved by the ld.Commissioner (Appeals). Against the said order, the Revenue is in appeal before us. 3. Heard the ld.A.R. for the Revenue, who reiterated the grounds of appeal. 4. We find that in the respondent's own case reported in 2018 (363) ELT 442 (Tri.-Kolkata), the issue has been settled by this Tribunal, wherein the Tribunal has held as under : "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 @ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so, then we find no reason to interfere with the impugned order and the same is sustained. Appeal filed by the appellant is dismissed. COD is also disposed of." 5. The said view has been further affirmed by the Tribunal in the respondent's own case reported in 2019 (1) TMI 1891-CESTAT Kolkata, wherein the Tribunal has observed as under : "7. It has been contended by the Department in their appeal that calcined coal is not anthracite coal in natural form 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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