9911796707
TMI Blog2023 (10) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. The Test Report obtained from the CRL by the Department does not specify that the goods in question fall under any of these categories. There are no reason for the Department to suddenly change the classification from CET 44013000 to CET 12119029 when several consignments have been imported through Kolkata (Port) as well as Haldia (Port) during the period 2003 to 2004 were allowed to be classified under CET 44013000. Even the provisionally, assessed Bills of Entry has been finalized by classifying the goods under CET 44013000. There are no proper evidence being brought in by the Customs Department to adopt new classification under CET 12119029, particularly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) as well as through Kolkata (Port), classifying the goods under 4401 30 00. Even the provisionally assessed imports were finalized on different occasions under 4401 30 00. 3. The Learned Counsel submits that the product in question falls clearly under 4401 30 00 and is not classifiable under 1211 90 29. The Appellant had filed one RTI Application seeking Department s comment for the Bills of Entry assessed on 23/02/2005. They were confirmed vide letter No. RTI/Cus/Kol(Port)22/11 dated 06/04/2011 that the issue was settled by classifying the product under CET 44013000 as per the Test Report received by the Customs Department. Hence, he submits that the Department has clearly held that even they have accepted that the goods are classifiab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esponse letter dated 06/4/2011 issued by the Assistant Commissioner of Customs that he has categorically stated that the classification of goods under CET 44013000 is settled and the Bill of Entry has been assessed finally in terms of Test Report dated 11/10/2004. This shows that the goods were being classified by the Department itself under CET 44013000. 9. Circular No. 41/98 dated 11/6/1998, specifies that if the classification for any commodity was required to be changed, the proper approval is required to be taken from the Commissioner of Customs. In this case, there is nothing on record to show that this process was undertaken before the Customs Department adopted the new classification of CET 12119029. 10. On going through the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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