2004 (2) TMI 139

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....ged amount of duty under Notification No. 70/89, dated 1-3-1989 demanded under the provisions of Section 28 of the Customs Act, 1962. 2. The Asstt. Collector found that the issue involved was the classification of 'Roller Bearing' and 'Ball Bearing' units and had classified item No. 1 in the B/E i.e. Plummer Blocks, Adapter Sleeves part of the adapter (lock nut & washer) and item No. 2 i.e. 'Ball Bearing unit' which is nothing but the part of Plummer Block are rightly classified as 8483.30 of the Customs Tariff Heading and paid the duty as per Tariff. The item No. 2 i.e. 'Roller bearings' are having the diameter size more than 85 cm, which is quiet evident from the records, therefore the duty is wrongly [(SIC) it should be correctly paid....

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.... as per Notification No. 70/89. He confirmed demands after helding that the officer in-charge of the warehouse station is empowered to re-open/modify the classification on Ex-bond B/E and differential duty could be demanded. 4. After hearing both sides and considering the issue and on inspection of Into bond B/E it is found : (a) The goods therein are classified under Heading 8483.30 and 'Roller Bearings' have been described to be above 85 cm. This B/E has been filed at the Port of Import in India and thereafter the goods have been allowed to be removed from that Warehouse Station to the Warehouse Station at Nagpur and warehoused there. Thereafter, they have been cleared from Nagpur on the Ex-bond B/E. It is well settled position in l....

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....ment of the Into-bond B/E, is required to remain undisturbed. This classification on Into-bond B/E can only be distorted where misdeclarations are suspected to have caused incorrect determination on the Into-bond B/E. The provisions of Section 68 and/or 115(1)(b) cannot be expanded to encompass re-determination of classifications when there is no change in the nature of the goods or the Tariff by amendments thereof. This aspect has been accepted by the Central Board; The Appraising Manual Para 7, Page 94, Vol. III, Chapter 6 on Warehousing incorporates this interpretation in the following terms : "7. Amendments of Warehousing Bill of Entry - ........change in Classification - after Warehousing - In respect of warehoused article, which....