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2010 (12) TMI 437 - HC - Central ExciseAppeal to High Court - The learned CESTAT was holding that National Calamity Contingent Duty (NCCD) is not leviable in respect of goods (Polyester Filament Yarn) clearance to 100% EOU - The issue involved in the present case pertains to the applicability of Circular No. 641/32/2002-CX., dated 26th June, 2002 whereby goods exported under bond have been exempted under levy to NCCD - The applicability of a notification or a circular which has a bearing on the determination of the rate of duty is a question which has a direct and proximate relationship to the rate of duty and to the value of goods for purposes of assessment - Hence, in the light of the provisions of Section 35G read with Section 35L of the Act, this Court has no jurisdiction to entertain the appeal - Hence, the appeal is dismissed as not maintainable, with no order as to costs.
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