Once assessment of shipping bill has attained finality, classification of goods cannot be subsequently questioned

Sanstar Bio Polymers Ltd Vs C.C (CESTAT Ahmedabad)

CESTAT Ahmedabad held that as assessment of shipping bills has attained finality, classification of goods cannot be questioned subsequently by the Customs.

Facts-

The appellant is engaged in manufacturing of Starch, Modified Starch, Liquid Glucose, Malto Dextrine Mono Hydrate and High Maltose Corn Syrup and for manufacturing the said product their main raw materials were “Maize, Maize Starch, Tapioca Starch, Potato Starch, Modified Starches, HCI, Caustic Soda Lye, Soda Ash, Filtrate, Bentonite, Enzymes, Hypo Chloride and Sulphur etc.

During the period February 2015 to July 2015, the appellant exported one of its product declaring as “Liquid Glucose Concentrate (Food Grade)” – (ITC HS Code 17023010) under the Duty Free Import Authorization (DFIA) claim wherein import item declared was “Maize (Corn) Starch” – (ITC HS Code 11081200).

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