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Customs - Highlights / Catch Notes

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Import of ‘Dawson Weak Coking coal’ - Since there was no ...


Exemption Granted for 'Dawson Weak Coking Coal' Import Based on <12% Ash Content and Trade Recognition as Coking Coal.

April 30, 2019

Case Laws     Customs     AT

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 less than 12% ash content and is known in the trade as coking coal. - benefit of exemption allowed.

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