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2023 (1) TMI 6 - HC - Central ExciseMaintainability of appeal - appropriate forum - Ethanol Blended Motor Spirit (EBMS) - exemption under N/N. 62/2002-CE, No. 63/2002-CE dated 31.12.2002 - blending of MS and Ethanol is a manufacturing process amounting to manufacture or not - HELD THAT:- In the decision rendered by Hon’ble Supreme Court in the case of NAVIN CHEMICALS MFG. & TRADING CO. LTD. VERSUS COLLECTOR OF CUSTOMS [1993 (9) TMI 107 - SUPREME COURT], the Hon’ble Supreme Court while deciding the appeal in relation to classification of goods and as to whether or not they are covered by exemption notification directly and proximately to the rate of duty, held that 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 purposes of assessment. Whether the value of goods for purposes of assessment is required to be increased or decreased is a question that relates directly and proximately to the value of goods for purposes of assessment. The statutory definition of the said expression indicates that it has to be read to limit its application to cases where, for the purposes of assessment, questions arise directly and proximately as to the rate of duty or the value of the goods. The dispute in the present appeal, is in relation to whether the assessee was covered by the exemption notification, where the exemption notification was related directly and proximately to rate of duty applicable and, therefore as held by the Hon’ble Supreme Court in case of Navin Chemicals MFG & Trading Co. Ltd, appeal on the question of law before the High Court would not be maintainable and an appeal under section 35 L of the Central Excise Act, 1944, would be maintainable before the Hon’ble Supreme Court. Appeal dismissed.
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