2025 (7) TMI 7

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....MBER ( JUDICIAL) And HON'BLE MRS R BHAGYA DEVI, MEMBER ( TECHNICAL ) Mr. Syed Peeran, and Ms. Ashwini Nag, Advocates for the Appellant Mr. K. A. Jathin, Deputy Commissioner ( AR ) for the Respondent ORDER PER : R BHAGYA DEVI These 3 appeals are filed by the appellant, M/s. Amazon Internet Service, New Delhi, against Order-in-Appeal No. 495/2017 and Order-in-Appeal No. 496-497/20....

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....ence, these appeals are before us. 3. The Learned Counsel submitted that their request for classification under CTH 8517 1810 was rejected and the goods were classified under CTH 8517 6290. Aggrieved by this order, they filed an appeal before the learned Commissioner (Appeals), who rejected their request on the ground that the Assessment Order (Bill of Entry) was not an appealable order. It is ....

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.... Central Excise: 2019 (368) ELT 216 (S.C.) has clearly held that the Bill of entry is an assessment order, which is appealable. The observations of the Hon'ble Supreme Court is reproduced below : " 43. As the order of self-assessment is nonetheless an assessment order passed under the Act, obviously it would be appealable by any person aggrieved thereby. The expression 'Any person' is of ....