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TMI Blog2015 (7) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... for consideration :- "1) Whether the cost of the material surrendered to the foreign company while refurbishing the exported product for repair, should be included in the value for the purpose of levy of duty as under Customs Notification No.94/96 or not? 2) Whether the Hon'ble CESTAT is correct in its interpretation that the said notification prescribed a self-contained procedure for determination of the amount on which duty due on re-import of repaired goods was to be paid and therefore taking recourse to Section 14 and provisions of Customs Valuation Rules (CVR) were uncalled for and unjustified? 3) Whether the Hon'ble CESTAT has not erred in coming to a conclusion that the exercise undertaken by the Commissioner to determine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urposes of assessment would not lie before this Court. He placed strong reliance on the decision of the Supreme Court in Navin Chemicals Manufacturing and Trading Co. Ltd. - Vs - Collector of Customs, 1993 (68) ELT 3 (SC), wherein it is held as under: "11. 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 Tarif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , whether 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. Section 130 of the Act deals with appeal to the High Court against the order of the Tribunal. Section 130 (1) explicitly exempts appeal in respect of determination of any question in relation to rate of duty. For better clarity, the relevant provision of the Act is extracted hereunder :- "SECTION 130. Appeal to High Court. - (1) An appeal shall lie to the High Court from every ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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