TaxTMI 
TaxTMI 
2017 (10) TMI 1236
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....RDER Per: V. Padmanabhan The present appeal is against the Order-in-Appeal No.117/2017 dated 09.03.2017. 2. The appellant filed the Bill of Entry No.7783753 dated 23.12.2014 for clearance of goods declared as "CNC cutting machine spare parts" and classified the different spare parts under the different heading falling under Chapter 84 & 85. The Bill of Entry was cleared under RMS with no asses....
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....t appeal has been filed. 3. With the above background, we have heard G.P. Singh, Consultant for the appellant and Shri Govind Dixit, DR for the respondent. 4. The Ld. Consultant argued that the importer had indicated classification of various items and spare parts of CNC machine, to the best of his knowledge. The Department has re-classified some of the items which resulted in additional duty. H....
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....isdeclaration. We find considerable force in this argument. The Tribunal has also taken a similar view in the case laws cited by the appellant. In the case of Saint Gobain Glass India Ltd. (Supra), the Tribunal has held as follows: "6. The apprehension of the Ld. DR that under the new system of assessment based on computerization and risk management system, if the assessees do not indicate the co....
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.... him and neither the goods can be confiscated nor penalty can be imposed. It is up to the department to bring suitable changes in the legislation, if the intention is to cast some responsibility on the assessees to indicate correct classification and rate of duty for quick clearance under the liberalized system specially made applicable to accredited clients of the department. 7. As such, follow....