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TMI Blog2018 (11) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... 0342/Imp/Cus/CBD/04 dated 30.8.04, 0515/Imp/Cus/CBD/04 dated 3.11.04, 0521/Imp/Cus/CBD/04 dated 4.11.04 from Bangaldesh which was cleared from the Changrabandha LCS. During the course of assessment, a proper officer assessed the Bill of Entry as per the declaration filed by the importer. The importer filed the Bill of Entry for the imported goods under Tariff Sub-Heading No. 6201.99.90 availing the benefit of Notification No. 5/2004-Cus dated 8.1.2004 as amended. It was alleged that the Tariff No. 6201.99.90 attracted lower rate of duty and the consignment would have been rightly assessed to under the Tariff Heading 6204.33.00 which attracted the rate of duty below: Annexure-A (1st Part) Sl. No. B/E No. and date Description of Goods U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was issued to the appellant vide F. No. VIII(10)6/Cus./Adj./Audit/2005 dated 24.4.2007 asking them as to why the imported consignment should not have been re-assessed under Tariff 6201.33.00 instead of 6201.99.90. The items under Customs Tariff sub heading 6204.33.00 attracted duty @ 20% on the assessable value by extending the benefit of Notification No. 5/2004- Cus dated 8.1.2004 as amended by Notification No. 68/2004-Cus. dated 9.7.2004. The appellant along with their CHA was asked to show cause as to why the imported consignment which was cleared should not be re-assessed in terms of the above classification and differential duty be not recovered under Section 28 of the Customs Act along with applicable interest under Section 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvocate that in the order-in-original, it is stated that the goods imported by the appellant vide the various bills of entries are meant for women's / girls'. In support of that the adjudicating authority has referred Chapter Note 8 of Chapter 62 of the Customs Tariff Act, 1975. The Note 8 of Chapter 62 reads as under: "Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes." Garments which cannot be identified as either men's or boys' garments or as women's o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is appealable order and therefore, without setting aside the same in review proceeding, the demand of duty and imposition of penalty is not permissible. In this regard, ld. Advocate relied upon the decision of Hon'ble Supreme Court in the case of Priya Blue Industries Ltd. Vs. CCE - 2004 (172) ELT 145 (SC). The ld. Advocate further referred and relied upon the case of M/s Vittesse Export Import Vs. CC - 2008 (224) ELT 241 (Tri.-Mumbai). The Hon'ble Tribunal has held in that case; "once assessment is not challenged by Revenue by way of filing an appeal, it attained finality and cannot be challenged by alleging mis-declaration of nature of goods". Also in this case, the show cause notice, demand of duty was issued on 24.4.2007 for the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eadymade garment, wind cheater for boys and girls under the appropriate classification. It was the opinion of the Revenue that the readymade garments i.e jacket and girls jacket are appropriately classifiable under sub heading 6204.33.00 of the tariff against the claim made by the appellant under 6201.99.900 of the Customs Tariff. The contention of the appellant is that the full description of goods by claiming and appropriate heading were duly declared in the Bills of Entry and therefore, no suppression can be alleged against the applicant. 7. We find in this case the import was made in the year 2004. The applicant filed the bill of entry along with the invoices and related documents claiming appropriate tariff heading as per their apprec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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