TaxTMI 
TaxTMI 
2019 (1) TMI 780
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....er and submissions of the appellant. The appellant's contention is tht the imported goods Instachk HBsAg Test Card (WB) were inadvertently classified in chapter 30 instead of Chapter 38. It is observed that Chapter Heading 3822 covers diagnostic and laboratory reagents. Only diagnostic agents are exempt under Sl. No.83 of Notification No.21/2002 read with Sl. No.31 of the list 4 of the notification. The Bill of Entry was facilitated under RMS. The appellant had not submitted any product literature or any other evidence at the time of assessment nor had claimed the assessment of goods as diagnostic agents under chapter 38. Further, at the time of filing the Bill of Entry, the importer had not requested for exemption from duty under Notificat....
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....ported and are classified under CTH 38220090 and allowed benefit of exemption under notification No 21/2002-Cus dated 01.03.2002 (S No 83, List 4 Sl No 31). 2.3 The said appeal filed by the appellants has been rejected by the Commissioner (Appeal) by his order as referred in para 1, supra. 2.4 Aggrieved appellants are in appeal before CESTAT. 3.1 We have heard Shri Vipul Khandar Chartered Accountant for the Appellant and M/s Trupti Chauhan, assistant Commissioner (Authorized Representative) for the revenue. 3.2 Arguing for the appellants learned Chartered accountant drew our attention to subsequent B/E No 3070152 dated 29.03.2011 for import of "Instachk HBsAg Test Card (WB)" wherein the same goods have been classified under head....
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....exemption at the appellate stage on the basis of the evidence which was not submitted at the assessment. Hon'ble Tribunal in the case of Velere Power India Ltd Vs Commissioner of C Excise Bangalore-I -2011 (265) ELT 156 (Tri Bang)] has held that in absence of technical literature, it is not possible to form a view about the claim of an importer as to the technical nature of goods. Further, under Rule 5 of Customs (Appeal) Rules, 1982, the appellant is not entitled to submit additional evidence at the appellate stage", is totally contrary to the settled position in law. 4.3 The decision of tribunal relied upon by the Commissioner (Appeal) while disallowing the appeal of Appellant has been set aside by Karnataka High Court in [2012 (279) E....
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.... were imported by the assessee, and the rectifiers cleared by the assessee after undergoing the processes as indicated hereinabove had resulted in a better rectifiers cleared from the assessee's unit. We are unable to accept the assessee's contention that the processes indicated herein above, would amount to process which is incidental or ancillary for the completion of the manufactured product." 5. Therefore, it is obvious that the technical particulars which was furnished to the Appellate Authority on 29-4- 2009 which is produced along with these papers and which are at pages 69 to 91 are not taken note of the by the Tribunal while passing the order. Therefore, the order passed ignoring the material on record cannot be sustained. In th....
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....on the bill of entry is an appealable order and the same can be challenged even in the absence of a speaking order. In other words, in the absence of a speaking order, it cannot be said that the assessment order is not appealable. Where an assessment order is passed without giving reasons and in spite of repeated requests reasoned order is not passed, proceedings can be initiated for setting aside the assessment order passed on the bill of entry. In the present case, save and accept writing letters no proceedings have been initiated for setting aside the assessment order. Therefore, the fact that the assessing officer has not passed a speaking order would not entitle the appellant to claim partial refund of duty paid as per the assessment o....