https://www.taxtmi.com/caselaws?id=166827 Where imported raw materials had already been assessed by Customs to countervailing duty under Item 15A and the assessee had accepted that classification, Central Excise authorities could not later reopen the same classification to deny proforma credit under Rule 56A. The attempt to treat the goods as chemicals rather than resins amounted to questioning a final customs assessment, which the excise authorities had no jurisdiction to do. As the foundational assessment was not challenged or set aside, the consequential order withdrawing credit and directing re-credit could not be sustained, and restoration of the credit followed. en-us Mon, 17 Oct 1983 00:00:00 +0530 Fri, 07 Nov 2014 12:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166827 Where imported raw materials had already been assessed by Customs to countervailing duty under Item 15A and the assessee had accepted that classification, Central Excise authorities could not later reopen the same classification to deny proforma credit under Rule 56A. The attempt to treat the goods as chemicals rather than resins amounted to questioning a final customs assessment, which the excise authorities had no jurisdiction to do. As the foundational assessment was not challenged or set aside, the consequential order withdrawing credit and directing re-credit could not be sustained, and restoration of the credit followed. Case-Laws Central Excise Mon, 17 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166827