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2023 (4) TMI 722 - HC - CustomsReview application - Maintainability of application before Supreme Court - Classification of goods - decision of the Hon’ble Supreme Court in COMMISSIONER OF CUSTOMS, BANGALORE-1 VERSUS M/S MOTOROLA INDIA LTD. [2019 (9) TMI 229 - SUPREME COURT] where the Hon’ble Supreme Court held that the case would not fall within the categories of cases which are to be dealt with by the Hon’ble Supreme Court. HELD THAT:- In terms of the above decision, if the case relates to determination of a question relating to classification of goods under the Tariff and whether or not they are covered by an exemption notification, it would fall within one of the categories of cases which have been entitled to give a special treatment of providing an appeal directly to the Hon’ble Supreme Court. Admittedly, in the instant case, the stand of the department is that the goods dealt with by the respondent/assessee are not covered by the exemption notification. If that be so, the appeal is maintainable before the Hon’ble Supreme Court. Furthermore, the facts in M/s. Motorola India Limited are slightly different from the facts of the case on hand. In the said decision the only question that was involved was whether the said assessee had violated the conditions of the exemption notification by not utilizing the imported material for manufacturing of the declared final product and, therefore, liable for payment of duty, interest and penalty. However, the distinguishing feature in the case on hand is that the department takes a stand that the goods dealt with by the respondent are not covered by exemption notification which was not the facts in the case of M/s. Motorola India Limited. Thus, we find that no grounds have been made to review the judgment and order of this court dated 7.3.2022. The review application stands dismissed.
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