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1. Import of ‘Dawson Weak Coking coal’ - Since there was no parameter fixed during the relevant period, the entitlement of the exemption would solely depend whether it had...

2. Benefit of exemption - import of Coking Coal of ash content below 12% of CTH 2701 - The parameters in the test report are not conclusive and directed the Adjudicating...

3. Classification of services - to be classified under GTA services or under mining services? - deployment of loaders, excavators, dozers for removal of overburden, waste...

4. Custom duty on coking coal – adoption of a new technology enabling use of coal, which could be converted into coke in admixture with other coal, without conversion of...

5. Custom duty on coking coal – adoption of a new technology enabling use of coal, which could be converted into coke in admixture with other coal, without conversion of...

6. Cenvat credit - Short received coal - Loss of weight due to removal of ash content, mud, fines occurred due to coal washing process has to be considered as arising...

7. Irregular availment of CENVAT Credit - input services - transport service of Fly Ash - The removal of coal Fly Ash is one of the necessity for running of the captive...

8. Import of coking coal of Chinese origin - it is found that presence of ash content is more than what is declared by the appellant which results in denial of exemption...

9. The exemption to coking coal under S. No. 68/68A of Notification NO. 21/2002-Cus would also be available to coal "suitable" for use in admixture with other coal for...

10. Import of Low Ash Metallurgical Coke/Low Ash Low Phosphorous Coke - Reliability of test reports - Benefit of exemption Notification No. 35/90- Cus - Benefit of doubt has...

11. Import of coal - coking coal or not - coal imported by appellants under 19 Bills of Entry is eligible for the benefit of exemption notification under 21/2002-Cus - AT

12. Rate of Sales Tax / VAT - manufactured smokeless soft fuel i.e. smokeless coke out of coal is distinct commodity and also understood in common parlance different from coal - HC

13. Mis-declaration: The department issued a show cause notice alleging mis-declaration of imported goods as "printing paper" instead of "newsprint," based on a...

14. The transportation of coal (minerals) within a mining area, such as from the mining pit head or coal stockyard to the railway siding or beneficiation plant, for a...

15. Cenvat Credit - Input services - Removal of coal fly ash is one of the necessity for running of the captive power plant. Without such removal of the coal fly ash from...