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2017 (8) TMI 581 - HC - CustomsImport of, and trading in unbranded gold jewellery - smuggling - benefit of N/N. 12/2012 (CE) dated 17.03.2012 - Held that: - Sub-section (1) of section 130 uses 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 . In the present case, the issue for consideration is, simply put, whether the assessee is to be called upon to pay 6% or 1% duty. The satisfaction of conditions for eligibility to claim the concessional rate is a mere factor relevant to determine the actual liability. The expression includes the determination of a question relating to the rate of duty; to the valuation of goods for purposes of assessment; to the classification of goods under the Tariff and whether or not they are covered by an exemption notification; and whether the value of goods for purposes of assessment should be enhanced or reduced having regard to certain matters that the said Act provides for. The issue that was formulated as the lis between the parties was the applicable rate of duty to the transaction at issue - Appeal dismissed being not maintainable.
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