TMI Blog2023 (9) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly, the Assistant Commissioner ordered provisional assessment. Subsequently, they submitted the required information and the assessment has been finalized taking into account the data submitted by the importer. Thereafter, the importer appealed to the first appellate authority challenging the assessment of the Bills of Entries on the ground that Clean Energy Cess cannot be imposed on coal falling under Customs Tariff Heading 2704 which they imported as the levy was not extended to coal falling under this heading. Clean Energy Cess, according to them was leviable only on the coal falling under Customs Tariff Headings 2701, 2702 and 2703 and not on coal falling under 2704. 4. After following due process, agreeing with the contentions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 7. The second contention of the Revenue is that the importer, having not contested the Bills of Entry and having themselves assessed their Bills of Entry provisionally including therein the Clean Ene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e hold that the applications for refund were not maintainable. The appeals are accordingly disposed of. Parties to bear their own costs as incurred. 8. In view of the above, we find that 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. It is our considered view that clean energy cess is not leviable on goods falling under Customs Tariff Heading 2704. 9. We, therefore, find no merits in the appeal of the Revenue and accordingly dismiss the same. 10. Appeal filed by the Revenue is dismissed. The Miscella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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