TaxTMI 
TaxTMI 
2024 (9) TMI 712
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....der Serial No. 610 of Notification No. 152/2009-Cus. dated 31.12.2009. 1.1. After more than one year, a Show Cause Notice was issued on the ground that the imported goods did not appear to be classifiable under Customs Tariff Heading 7610 90 10, but were required to be classified under the Heading of 8480 60 00 of the Customs Tariff Act. The Show Cause Notice inter alia proposed recovery of the short-levied Customs Duty of Rs.58,45,395/-. 1.2. After due process, the ld. adjudicating authority, vide Order-in-Original No. KOL/CUS/PORT/JC/19/SIB/2021 dated 28.04.2021 held that the imported goods were classifiable under Tariff Entry 8480 60 00 and also denied the benefit of the exemption Notification No. 152/2009-Cus. dated 31.12.2009 as ....
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....ustoms Duty made directly under Section 28 of the Customs Act, 1962, without challenging the assessment of the Bills-of-Entry, is legally not tenable. In this regard, reliance was placed on the decision of this Tribunal in the case of Shri Rajib Saha v. Commissioner of Customs (Prev.), Shillong [Final Order Nos. 76465-76466 of 2023 dated 24.08.2023 in Customs Appeal No. 75278 of 2016 & anr. (CESTAT, Kolkata)]. 3.3. He further takes a stand that the ld. adjudicating authority has traversed beyond the scope of the Show Cause Notice wherein although initially the demand was for Rs.58,45,395/-, a demand of Rs.87,68,095/- was confirmed, by way of the Order- in-Original, since the ld. adjudicating authority had denied the benefit of the exempt....
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....hat the appeal filed by the appellant be dismissed. 5. Heard both sides, perused the appeal papers and other documentary evidence placed before us. 6. We find from the photographs enclosed by the appellant that these are moveable Formwork which can be used at various sections of the constructed area based on the requirement of the client. The basic content of the product is Aluminium. 7. From the Explanatory Notes under HSN (copy of which was provided by the appellant), we find that under 7308.40, "Equipment for scaffolding, shuttering, propping or pit-propping" are given, under Chapter 73, pertaining to structures of iron or steel. The Explanatory Notes to heading 76.10 state that the Explanatory Note to heading 73.08 apply, mutat....
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....essment and reassess the duty for making refund; and in case any person is aggrieved by any order which would include self- assessment, he has to get the order modified under Section 128 or under other relevant provisions of the Act. 11. We observe that the ratio of the above said decision is squarely applicable in this case. We find that the impugned order passed demanding differential duty without challenging the original assessment of the Bills of entry is not sustainable. Hence, the demand is not sustainable on this count also." 8.1. We find that the ratio laid down the above Final Order passed by this Tribunal is squarely applicable to the facts of the present case. Therefore, even on this count, we set aside the impugned o....