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Issues: Classification of imported raw material; Consideration of quantity and value in assessment; Appeal beyond original dispute; Inclusion of barging/lighterage charges in assessable value; Fresh grounds for review after finalization of assessment.
In this case, the appellants imported Alpha Olefins and classified them under Chapter Heading 29, while the department sought to classify them under Chapter 27, leading to provisional assessment. The Assistant Commissioner finalized the assessment under Chapter 29, which was upheld. The Revenue appealed, alleging incorrect quantity assessment based on ullage report, not invoice, and failure to consider barging/lighterage charges. The Commissioner (Appeals) remanded the matter to consider these issues, prompting the Revenue to appeal further. The learned Advocate argued that the appeal exceeded the original dispute on classification, as quantity and value were not in question. They cited the Bombay High Court's stance on assessment based on actual quantity or ullage report. They also referenced the Supreme Court's ruling on non-inclusion of barging/lighterage charges in assessable value. Moreover, they contended that relying on post-assessment decisions for review was improper. The Tribunal analyzed the submissions and found the assessments were provisional only for classification, with no dispute on quantity or value. Despite the Revenue's claim of a dispute, the Commissioner (Appeals) did not address this. As the classification was not disputed in the appeal, introducing new grounds based on subsequent decisions not part of the provisional assessment was deemed inappropriate. Consequently, the Tribunal opined that the Commissioner erred in remanding the matter and stayed the order's operation pending final appeal resolution.
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