Coke breeze consists of smaller particles formed during processing. Metallurgical coke is fully exempt from customs duty under Notification No. In February 2025, the Bangalore bench of CESTAT ruled against companies including Mukand Ltd, Kalyani Steels Ltd, Kirloskar Ferrous Industries Ltd, and SLR Metaliks Ltd, holding that coke breeze and metallurgical coke are distinct products and denying the exemption. It upheld a customs duty demand of over ₹6.7 crore, taking a strict view that the benefit applies only to metallurgical coke. It held that coke breeze, though smaller in size, is used in the steelmaking process and should qualify for the exemption based on its use.

Source: The Star April 01, 2026 13:59 UTC