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TMI Blog2015 (1) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... sumables? 2. Whether the benefit of the Notification 23/2003 as amended can be extended or not to the subject items?" 2. The assessee/ first respondent is engaged in the manufacture of polished granite slabs and monuments and exporting the same to their overseas buyers. For the manufacture of polished granites, they were using imported goods such as steel grits and tenax paste. They are also clearing rejects of such manufactured polished granites into DTA on payment of Central Excise duty. Since the unit have used imported raw materials, a show cause notice was issued stating that the assessee had failed to discharge the aggregate of all duties (Customs & Excise). The case of the Department is that these goods had to be classified as impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. CCE, Indore reported in 2008 (06) LCX 0044 allowed the appeal holding that resin and hardner in question are consumables different from raw materials and the use of imported consumables will not disentitle an EOU to the benefit of the said notification. 6. Aggrieved by the said order of the Tribunal, the Revenue is before this Court raising the above-mentioned substantial questions of law. 7. We have heard the learned Standing Counsel appearing for the Revenue and the learned counsel appearing for the first respondent/assessee and perused the order passed by the Tribunal and other documents. 8. At the outset, the learned counsel for the first respondent objected to the maintainability of the appeal before this Court on the above que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve given 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 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an EOU to DTA are exempted from the duty of excise equal to that leviable on such goods manufactured and cleared by other DTA units. The Department denied the said exemption. Hence, the issue that arises for consideration is what will be the rate of duty that is payable by the first respondent, but for the notification in question. Therefore, the objection of the learned counsel for the first respondent is sustained. 11. The above said view of this Court is fortified by a decision of the Gujarat High Court in Commissioner of Central Excise v. JBF Industries Ltd., 2011 (264) ELT 162 (Guj.), wherein it is held as under: "10. In the light of the aforesaid judicial pronouncements, it is apparent that the question as to the applicability ..... X X X X Extracts X X X X X X X X Extracts X X X X
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