2006 (6) TMI 440

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.... Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - The appeals are against demand of interest by the lower authorities on duty determined upon finalisation of provisional assessment in respect of imports made by the appellants. The item imported is copper concentrate, which, by its very nature, called for provisional assessment. To be precise, the item c....

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.... ground that this provision of law cannot be invoked in cases where the provisional assessments were made prior to 13-7-06, the date on which the provision was enacted. In support of this case of the assessee, the Id. Counsel submits that there is a circular of the CBEC clarifying similar Central Excise provision viz. Rule 7(4) of the Central Excise (No. 2) Rules, 2001. Clarifying the Central Exci....

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....ovisions. Ld. SDR has not cited any circular of the Board in clarification of the Customs provision. Therefore, the Board's Circular clarifying the Central Excise provision would legitimately govern cases of this nature. Accordingly we are of the prima facie view that, where a provisional assessment on a Bill of Entry was made prior to 13-7-06 and it was finalized after that date, sub-section 3 of....