Notification 12/2012-Cus. benefit allowed to Coke Breeze as used for metallurgical purpose only

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 Notificat...