Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1146 - AT - Central ExciseClassification of HDPE Tapes – Assessment Provisional OR Not - Held that:- For the assessment to be provisional, the elaborate procedure as prescribed under Rule 9B has to be followed by the Revenue as also by the assessee - Such procedure envisaged by Rule 9B of the erstwhile Central Excise Rules, require an order to be passed by the proper officer in terms of provisions of Rule 9B (1) - The assessee is required to execute a Bond and the expression 'under protest has to be written on each and every documents including the invoices and the returns to be filed by the assessee - Such provisional assessment has to be converted into a final assessment under Rule 9B(5). Order classifying the goods not to be treated provisionally merely because the appeal or other proceedings questioning the correctness of the such order are pending before the higher authorities and for establishing the clearances to be on the provisional basis, an order under Rule 9B of the erstwhile Central Excise Rules, 1944 and clearances / payment of duty on provisional basis is essential. As such, we hold that the assessment were not provisional as held by Commissioner (Appeals). If the assessments were not provisional, the question whether the classification has to be done under 3920.32 in terms of Board's circular No. 54/12/91-CX.1 dated 24.9.92 is to be decided. We find that exact issue stand decided by the Hon'ble Supreme Court in the case of H M Bags Manufacturers [1997 (7) TMI 119 - SUPREME COURT OF INDIA] as also in the case of Jai Fibres referred [2007 (11) TMI 22 - SUPREME COURT OF INDIA]. In that scenario, the said decisions would become applicable to the facts of the present appeals. By following the same, we hold that for the disputed period August, 1989 to 14.10.92, the classification would not be under heading 3920.32 as held by the Commissioner (Appeals). - Decided in favor of assessee.
|