JUDGMENT

B.N. MAHAPATRA, J. : The present appeal has been directed under Section 130 of the Customs Act, 1962 (in short, “the Act, 1962”) against the order dated 05.07.2012 passed by the Customs, Excise & Service Tax Appellate Tribunal (for short, “CESTAT”), East Zonal Bench, Kolkata in Customs Appeal No.C/174/2011.

2.Appellant’s case in a nut-shell is that the appellant carries on business in manufacturing iron, steel and allied products. Low Ash Meterological Coke (in short, “LAM Coke”) is used as raw material for manufacture of the above finished products. To manufacture the said LAM coke, the appellant had installed Coke Oven Plant inside its factory premises. Coking coal is used as raw material for manufacture of LAM Coke, which the appellant procures mostly from imported sources. According to the appellant, coking coal is classified under Tariff item “27011910” of the Customs Tariff Act, 1975 (for short, “Tariff Act, 1975”). The tariff rate of duty is 5% ad valorem. However, it is exempted from payment of customs duty vide Notification No.21/CSU-2002 dated 01.03.2002. On 26