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462 EXCISE LAW TIMES [ Vol. 372

tent, we find that the appellant’s submissions are sustainable. We also find that
Ld. Commissioner (Appeals) has also accepted in principle that the order under
Section 17(5) of the Customs Act, 1962 was mandatory. Therefore, we find that
the Ld. Commissioner was not correct in rejecting some of the appeals on the
basis of timebar. However, a question arises, under the circumstances, as to what
should be the relevant date for the purpose of filing an appeal under Section
128(1) of Customs Act, 1962, in cases bills of entry assessments have been final-
ized contrary to the claims of the appellant and without issue of a speaking or-
der. It could not be the intention of the Legislature that the aggrieved party wait
indefinitely for such order to be issued before proceeding to appeal. In such cas-
es, the provision of Section 128(1) themselves take care and by virtue of the pro-
visions, the mere finalization of a Bill of Entry itself becomes an order or com-
munication of the order. Therefore, the appeals are required to be filed in such
circumstances within a time period from the date of such reassess-
ment/finalization.
9. Coming to the issue of classification of Enzymes imported by the ap-
pellant as to whether the same would be merited classification under Heading 21
or under Heading 23. We find that Headings 2102 and 2309 read as follows :

Tariff Description of goods Unit Rate of duty€#
Item
Stand- Prefer-
ard ential
Areas
(1) (2) (3) (4) (5)
2102 Yeasts (active or inactive); other
single cell micro-organisms, dead
(but not including vaccines if head-
ing 3002); prepared baking powders
2102 10 - Active yeasts : kg. 30% -
2102 10 10 --- Culture yeast………………….…... kg. 30% -
2102 10 20 --- Baker’s yeast……………………… kg. 30% -
2102 10 90 --- Other……………………………..... kg. 30% -
2102 20 00 --- Inactive yeasts, other single-cell kg. 30% -
micro-organisms, dead…………..

2102 30 00 - Prepared baking powders………..

Tariff Description of goods Unit Rate of duty€#
Item
Stand- Prefer-
ard ential
Areas
(1) (2) (3) (4) (5)
2309 Preparations of a kind used in ani-
mal feeding
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