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TMI Blog2019 (12) TMI 789X X X X Extracts X X X X X X X X Extracts X X X X ..... mined while finalizing the provisional assessment. There cannot be a provisional assessment which is provisional for one purpose and not provisional for other purposes. Imposition of clean energy cess - The second contention of the Revenue is that the importer, having not contested the Bills of Entry and having themselves assessed their Bills of Entry provisionally including therein the Clean Energy Cess, cannot challenge the imposition of the Clean Energy Cess before the first appellate authority - HELD THAT:- The first appellate authority has correctly allowed the appeals of the importer by the importer and has ordered re-assessment of the six Bills of Entry after excluding Clean Energy Cess on the ground that there is no charge of Cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the first appellate authority challenging the assessment of the Bills of Entries on the ground that Clean Energy Cess cannot be imposed on coal falling under Customs Tariff Heading 2704 which they imported as the levy was not extended to coal falling under this heading. Clean Energy Cess, according to them was leviable only on the coal falling under Customs Tariff Heading 2701, 2702 and 2703 and not on coal falling under 2704. 3. After following due process, agreeing with the contentions of the importer by the impugned order, the first appellate authority set aside the finalization of six bills of entry and directed their assessment under 2704 0090 without levy of Clean Energy Cess with consequential relief. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is left open for questions of valuation, and subsequently it is found that the classification also requires a change or some other licencing requirement has to be examined, all these factors must be examined while finalizing the provisional assessment. There cannot be a provisional assessment which is provisional for one purpose and not provisional for other purposes. 6. The second contention of the Revenue is that the importer, having not contested the Bills of Entry and having themselves assessed their Bills of Entry provisionally including therein the Clean Energy Cess, cannot challenge the imposition of the Clean Energy Cess before the first appellate authority. In other words, it is the contention of the Revenue that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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