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2015 (3) TMI 728 - MADRAS HIGH COURT

2015 (3) TMI 728 - MADRAS HIGH COURT - TMI - Maintainability of appeal - Section 35G - whether the benefit of concessional rate of duty in terms of Notification No.20/99 - Cus. dated 28.2.1999 as amended by Notification No.139/99- Cus. dated 30.12.1999 is available to the assessee on import of crude sunflower oil and what will be the rate of duty that is payable by the respondent, but for the notification in question - Held that:- it is apparent that the question as to the applicability of a not .....

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ct, this Court has no jurisdiction to entertain the appeal. - appeal is not maintainable - Following decision of Commissioner of Central Excise v. JBF Industries Ltd. [2010 (12) TMI 437 - GUJARAT HIGH COURT] - Decided against Revenue. - C.M.A.Nos.779 to 781 of 2011 - Dated:- 5-3-2015 - R. Sudhakar And R. Karuppiah,JJ. For the Appellant : Mr. Rajnish Pathiyil Standing Counsel For the Respondent : Mr. Hari Radhakrishnan JUDGMENT (Delivered by R. Sudhakar,J.) The above appeals filed by the Departme .....

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01 during the respective periods read with Rule 8 of Customs (Import of Goods at concessional Rate of duty for manufacture of excisable goods) Rules, 1996?" 2. The assessee imported crude sunflower oil during January 2000 to November 2001 and availed concessional rate of duty in terms of Notification Nos.20/1999 - Cus. dated 01.03.1999, 16/2000 - Cus. dated 1.3.2000 and 17/2001 - Cus. dated 1.3.2001 during the respective periods. But the Assistant Commissioner of Central Excise taking the q .....

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uantity received in the shore tank which is required to be accepted. Aggrieved by the said order, the department has filed the present appeals on the question of law, referred supra. 3. We have heard the learned Standing Counsel appearing for the department and the learned counsel appearing for the first respondent and perused the order passed by the Tribunal and other documents. 4. At the outset, learned counsel for the respondent objected to the maintainability of the appeal before this Court .....

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. It will be seen that sub-section (5) uses the said expression determination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment and the Explanation thereto provides a definition of it for the purposes of this sub-section. The Explanation says that 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 .....

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ave 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 incre .....

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er or not a reference by CEGAT lies to the High Court and whether or not an appeal lies directly to the Supreme Court from a decision of CEGAT: does the question that requires determination have a direct and proximate relation, for the purposes of assessment, to the rate of duty applicable to the goods or to the value of the goods. (emphasis supplied) 5. The present appeal is filed under Section 35G of the Central Excise Act and it is apposite to refer to Section 35G of the Central Excise Act, w .....

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