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2018 (10) TMI 1801 - MADRAS HIGH COURTBenefit of N/N. 94 of 1996, dated 16-12-1996 - export of Fuel Injection Pumps on FOC basis under bond - Tribunal relied on a Board’s Circular No. 1/2005, dated 11-1-2005, issued by the Central Board of Excise and Customs, to the effect that Fuel Injection Pumps and Injectors exported and reimported after fitment into engines are not covered under Notification No. 94/96-Cus., dated 16-12-1996 - question of applicability of notification which is a question having a relation to the rate of duty of Customs for the purpose of assessment - maintainability of appeal to High Court - appropriate forum. HELD THAT:- The issue as to whether the appellant would be entitled to the benefit of exemption Notification is a matter, which can be decided only by the Hon’ble Supreme Court - reliance can be placed in the case of NAVIN CHEMICALS MFG. & TRADING CO. LTD. VERSUS COLLECTOR OF CUSTOMS [1993 (9) TMI 107 - SUPREME COURT]. This appeal is not maintainable and accordingly, the same is dismissed giving liberty to the appellant to pursue the matter before the appropriate forum - Appeal dismissed being not maintainable.
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