TaxTMI 
TaxTMI 
2024 (12) TMI 959
X X X X Extracts X X X X
X X X X Extracts X X X X
.... MR AJAY SHARMA , MEMBER ( JUDICIAL ) Shri T Vishwanathan , and Mr Akhilesh Kangasia , Advocates for the appellant Shri Ram Kumar , Assistant Commissioner ( AR ) for the respondent ORDER PER : C J MATHEW The issue involved in these 33 appeals of M/s Daikin Airconditioning India Pvt Ltd, arising from as many assessments in bill of entry filed between 21st October 203 and 29th February 2014 in which the claim for rate of duty corresponding to tariff item 8415 1010 of First Schedule to Customs Tariff Act, 1975 with attendant benefit of notification [no. 85/2004-Cus dated 31st August 2004] was revised to duty liability appropriate to tariff item 84.15 8210 of First Schedule to Customs Tariff Act, 1975, is the appropriateness of 'split air ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed that the appeal would remain pending before the CESTAT till the issue is decided by this Court whereafter the parties can approach the CESTAT.' 4. We note that while the appeal of Revenue is yet to be disposed off by the Hon'ble Supreme Court, the dispute before us is a consequence of investigations in July 2013 that led to the re-determination of classification of their own imports between 2009-10 and 2013-14 as culmination of proceedings in show cause notice dated 29th May 2014. It also appears that, since the commencement of investigations, the assessing authorities had been adopting the classification as proposed by the investigating agency and the present appeals pertain to the consignments imported thereafter and before the is....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ner of Customs (Appeals), Mumbai - II has delved into the rival tariff items to affirm assessment in the bill of entry without having any material on record as to the manner in which the assessing authority had concluded on the appropriateness of the revision. In doing so, the assessing authority had ventured upon an exercise that was required to conform to the prescriptions in Rules for Interpretation of the Import Tariff appended to Customs Tariff Act, 1975, as well as the rules of engagement in resolving disputes on classification, as set out by Hon'ble Supreme Court in Hindustan Ferodo Ltd v. Collector of Central Excise [1997 (89) ELT 16 (SC)], thus 'It is not in dispute before us as it cannot be, that onus of establishing that th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e importer or exporter and in cases other than those where the importer or exporter, as the case may be, confirms his acceptance of the said re-assessment in writing, the proper officer shall pass a speaking order on the re-assessment, within fifteen days from the date of re-assessment of the bill of entry or the shipping bill, as the case may be.' which the first appellate authority has failed to take note of in concurring with the classification altered by the assessing officer at the instance of investigating agency and observed on lack of evidence as letters of 'protest' or any other suggestion of dissonance, that the original authority was not required to issue speaking order. From a plain reading of section 17 of Customs Act, 1962, i....