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TMI Blog2007 (3) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : K.K. Agarwal, Member (T)]. The appellants in this case have been importing one of essential raw materials viz. Alpha Olefins which was classified by them under Chapter Heading 29. The department sought to classify them under Chapter 27 and pending finalisation of classification dispute, provisional assessment were resorted to. The matter was thereafter finalized by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... izing the price. The Commissioner placed in reliance on the CESTAT decision in the case of Essar Oil Ltd. v. C.C. - 2004 (174) E.L.T. 379 (T) wherein it has been held that these charges were includible in the assessable value. The matter was heard by the Commissioner (Appeals), who allowed the appeal and remanded the matter back to the Commissioner asking him to consider these plea and thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of invoice value rather than the actual quantity received by them or the ullage report which goes beyond the decision by the Bombay High Court in their own case. Similarly the barging/lighterage charges have subsequently been upheld by the Supreme Court in the case of Ispat Industries v. C.C. - 2006 (202) E.L.T. 561 (S.C.) to be non-includible in the assessable value. Besides the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals), fresh ground cannot be taken based on the decisions rendered subsequently and which were never the subject-matter of the provisional assessment. 4. We are therefore prima facie of the view that Commissioner should not have remanded the matter back and accordingly stay the operation of the order till disposal of the final appeal. (Pronounced in Court) - - TaxTMI - TMITax - Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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