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2020 ] COMMISSIONER OF CUSTOMS (PORT), KOLKATA v. NARSINGH ISPAT LIMITED 119

assessment after excluding Clean Energy Cess affirmed - Sections 18 and 128
of Customs Act, 1962. [paras 5, 6, 7]
Provisional assessment - Assessment provisional for all purposes -
Section 18 of Customs Act, 1962. - It is now an well-established legal principle that an
assessment which is provisional is provisional for all purposes and at the time of finaliza-
tion of the assessment, all factors which are necessary for finalization of the assessment
must be reckoned. For instance, if the assessment 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 final-
izing the provisional assessment. There cannot be a provisional assessment which is pro-
visional for one purpose and not provisional for other purposes. [para 5]
Appeal - Appealable order - All orders including self-assessment ap-
pealable - Section 128 of Customs Act, 1962. [2019 (368) E.L.T. 216 (S.C.) relied
on]. [para 6]
Appeal dismissed
CASE CITED
ITC Limited v. Commissioner — 2019 (368) E.L.T. 216 (S.C.) — Relied on ........................................ [Para 6]
REPRESENTED BY : Shri S. Guha, Authorised Representative, for the
Appellant.
None, for the Respondent.
[Order per : P.V. Subba Rao, Member (T)]. - This application for stay
has been filed by the Revenue seeking stay of the operation of the impugned Or-
der-in-Appeal No. KOL/CUS(PORT)/AA/477/2018, dated 8 February 2018
passed by the first appellate authority.
2. After hearing the Learned Authorized Representative for the Reve-
nue and on perusal of records, it emerges that the importer had imported Low
Ash Metallurgical Coke falling under Customs Tariff Heading 2704 and had, in-
ter alia, assessed the amount of clean energy Cess payable on it. However, they
sought provisional assessment on the ground of not inclusion of the ship demur-
rage charges in the value. Accordingly, the Assistant Commissioner ordered
provisional assessment. Subsequently, they submitted the required information
and the assessment has been finalized taking into account the data submitted by
the importer. Thereafter, the importer appealed to the first appellate authority
challenging the assessment of the Bills of Entries on the ground that Clean Ener-
gy 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 fall-
ing under Customs Tariff Headings 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 finali-
zation of six bills of entry and directed their assessment under 2704 0090 without
levy of Clean Energy Cess with consequential relief.
4. Aggrieved by this order, Revenue has filed the present appeal and
the stay application. As the issue falls under narrow compass, we have examined
the appeal on merits itself. We find that grounds of appeal of the Revenue are
that :

EXCISE LAW TIMES  1st July 2020  209