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2023 (9) TMI 1146 - AT - CustomsProvisional assessment - clean energy Cess payable - non-inclusion of the ship demurrage charges in the value - HELD THAT:- It is true that the provisional assessment was sought only for the purpose of ship demurrage charges. However, it is now an well-established legal principle that a assessment which is provisional is provisional for all purposes and at the time of finalization of the assessment, all factors which are necessary for finalization of the assessment must be reckoned. For instance, if the assessment is left open for questions of valuation, and subsequently it is found that the classification also requires a change or some other licencing requirement has to be examined, all these factors must be examined while finalizing the provisional assessment. There cannot be a provisional assessment which is provisional for one purpose and not provisional for other purposes. Imposition of Clean Energy Cess - Assessment challenging to own self-assessment before the first appellate authority - HELD THAT:- It is now settled by the Larger Bench of the Supreme Court in the case of ITC LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA -IV [2019 (9) TMI 802 - SUPREME COURT] that all assessments can be challenged before the first appellate authority including self-assessments. The first appellate authority has correctly allowed the appeals of the importer and has ordered reassessment of the six Bills of Entry after excluding Clean Energy Cess on the ground that there is no charge of Clean Energy Cess on goods falling under Customs Tariff Heading 2704. The clean energy cess is not leviable on goods falling under Customs Tariff Heading 2704. There are no merits in the appeal of the Revenue - appeal dismissed.
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