Jindal Steel & Power Ltd Vs Commissioner of Customs (CESTAT Hyderabad)
CESTAT Hyderabad held that imported Chinese Coke Breeze used for metallurgical purpose only and not for any other purpose like non-metal extraction, etc. would be entitled to benefit of Notification No.12/2012-Cus dt.17.03.2012. Accordingly, order set aside and appeal allowed.
Facts- The present appeal has been filed by the assessee. The issue involved in this appeal is whether ‘coke breeze’ imported by the appellant qualifies as ‘metallurgical coke’ and thereby entitled to exemption under S.No.125 of Notification No.12/2012-Cus dt.17.03.2012 or otherwise. The appellants are operating an integrated steel plant at Raigarh, Chhattisgarh, which comprises of, inter alia, a coke oven plant, sinter plant, blast furnace and steel melting shop, etc. For the purpose of manufacturing of iron and steel, they are using iron ore lumps and fines, metallurgical coke, etc., as primary raw material.
The appellants imported certain quantity of ‘Chinese Coke Breeze’, vide two Bills of Entry dt.21.12.2013 and 30.01.2014, which were initially assessed allowing them the exemption claimed under S.No.125 of Notification No.12/2012-Cus from Basic Customs duty & Additional duty leviable under sub-section (1) of section3 of Customs Tariff Act, 1975. However, on subsequent enquiry by the department, it was felt that the said goods falling under CTH 2704 0090, wherein, they had claimed the exemption, was not admissible as the said exemption notification was only available to ‘metallurgical coke’.
