TMI Blog2008 (8) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... ification, is sustained - in the finalization of provisional assessments, the essential directions issued by the appellate authority be adhered to and any consequential refund of duty be granted to the assessee - appeals of the Revenue are dismissed - C/32-33/2008 - 882-883/2008 - Dated:- 18-8-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Shri M.K.A.K. Mohiddin, JDR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/95-Cus., dated 16-3-95. But the goods were assessed provisionally in terms of the declared classification, pending SVB investigation. The goods [face mask] covered by the second Bill of Entry were classified under CTH 90.33 and revised classification was claimed subsequently under CTH 90.20. However, provisional assessment was done in terms of the classification claimed in the Bill of Entry, pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods as part of review of assessments as also for considering admissibility of refund. The Revenue has filed the present appeals on the ground that the direction of the lower appellate authority for considering refund claim is not in accordance with law inasmuch as no refund is admissible to the assessee without the order of assessment having been modified in appeal or reviewed under Section 28 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority to classify the goods correctly while finalizing the provisional assessments. This was not done by the assessing authority in the present cases, on the wrong premise that classification done at the time of clearance of the goods was final. If the assessments were provisional for valuation purposes, the same were likewise for classification as well. This is the reason why we are constrai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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