TMI Blog2012 (7) TMI 898X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal is admitted on the following substantial questions of law : Whether the Tribunal below committed substantial error of law in misinterpreting the provision of clauses 4 and 5 of the Notification No. 8/2003-C.E., dated 1st March 2003 by allowing the exemption benefit and not appreciating the fact that product can be marketed under only one brand name and there cannot be two brands in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment. 4. The Hon ble Apex Court in the case of Navin Chemicals Mfg. Trading Co. Ltd. v. Collector of Customs reported in 1993 (68) E.L.T. 3 (S.C.) in paragraph 11 has held as under : It will be seen that sub-section (5) uses the said expression determination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment and the Explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven to the said expression above. Questions relating to the rate of duty and to the value of goods for purposes of assessment are questions that squarely fall within the meaning of the said expression. A dispute as to the classification of goods and as to whether or not they are covered by an exemption notification relates directly and proximately to the rate of duty applicable thereto for purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... analysis would be linking with the rates of duty and hence would relate to the rate of duty for the purpose of assessment. It thus falls within the expression - determination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment . 6. Therefore, such a question can only be decided by the Hon ble Apex Court under Section 35L of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
