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2019 (6) TMI 969 - CESTAT MUMBAIFinalization of provisional assessment - classification of goods - refrigerator - benefit of N/N. 85/2004-Cus., dated 31st August, 2004 - primary claim of the appellant is that the declared classification was the same as the code in the ‘certificate of origin’ issued by the competent authority in the country of export and that it is not within the competence of the assessing officer to alter such classification. HELD THAT:- The imported goods, though claimed to be ‘refrigerators’, were found to be ‘combined refrigerator freezer’ and, hence, neither covered by the claimed heading nor eligible for the claimed exemption. It is admitted by the appellant that the declaration was made on the basis of the code in ‘certificate of origin’; Section 12 of Customs Act, 1962 requires that the rate of duty be determined in accordance with Customs Tariff Act, 1975 and a code in a certificate cannot be the sole basis for such determination. No other detriment has been visited upon the appellant. The appellant has discharged the duty liability, as revised in the finalised assessment, and has not mounted a serious challenge to the findings of the lower authorities. Appeal dismissed - decided against appellant.
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