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TMI Blog2024 (10) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Commissioner(Appeals). Therefore, the Learned Commissioner (Appeals) ought to have decided the appeals on merits instead of rejecting the same by observing that the appellant has accepted the re-assessment. Further, the Hon ble Supreme Court in the case of ITC Ltd. [ 2019 (9) TMI 802 - SUPREME COURT] has held that Revenue as well as appellant can prefer an appeal against the order of the assessment. The impugned orders are set aside and the case is remanded to the Learned Commissioner (Appeals) to decide the issue of classification on merit, after affording an opportunity of hearing to the appellant. since the assessment involved in the appeals is more than a decade old, it is directed that the remand proceeding be completed within t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification under CTH 2503.00.90 and classified the product under CTH 3812.30.30 when all the relevant documents and invoices clearly show that the goods are classifiable under CTH 2503.00.90 being insoluble Sulphur. The classification adopted by the Department is a broad description, hence the classification declared by the appellant being specific; therefore as per Rule 3(a) of the General Rules of Interpretation, the specific entry be preferred to the general entry in the Tariff. Further he has submitted that the issue is covered by the decision of this Tribunal in the case of Collector of Customs v. CEAT Tyres [1989 (44) E.L.T. 333] and in the case of Apollo Tyres Ltd. v. Collector of Customs [1990 (45) E.L.T. 502]. Subsequently, simi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f entry or the shipping bill, as the case may be. 6.2 In the present case, we find that after rejection of the classification of the appellant declared in their Bills of Entry, they paid the duty under protest and preferred appeal before the Learned Commissioner(Appeals). Therefore, the Learned Commissioner (Appeals) ought to have decided the appeals on merits instead of rejecting the same by observing that the appellant has accepted the re-assessment. Further, the Hon ble Supreme Court in the case of ITC Ltd. (supra) has held that Revenue as well as appellant can prefer an appeal against the order of the assessment. Their lordships have observed as : 43. As the order of self-assessment is nonetheless an assessment order passed under the Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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