TMI Blog2015 (9) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... erty to the appellant/department to pursue the matter before the Supreme Court, if so advised. - this appeal is disposed of with liberty to the appellant/department to move before the Supreme Court, if so advised - appeal dismissed - decided against the revenue. - C.M.A. NO. 3485 OF 2009 - - - Dated:- 18-6-2015 - Mr. R. Sudhakar and Ms. K.B.K. Vasuki, JJ. For the Petitioner: Mr. N. Senthilkumar For the Respondent : Mr. S. Jaikumar JUDGMENT (DELIVERED BY R.SUDHAKAR, J.) Aggrieved by the order of the Tribunal in allowing the appeal filed by the Revenue, the appellant/assessee is before this Court by filing the present appeal. Vide order dated 22.01.10, while admitting the appeal, this Court framed the following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax demanded was imposed under Section 78 and an amount of ₹ 1,000/- was imposed under Section 77 of the Central Excise Act. Aggrieved by the said order, the assessee preferred appeal to the Tribunal. 3. The Tribunal, on consideration of the entire facts on record and relying upon various decisions, held that the movement of limestone and rejects in the mining area undertaken by the assessee are covered by entry 'mining of mineral, oil, gas' and that the said activity cannot be taxed under 'cargo handling service' and, accordingly, allowed the appeal. The present appeal is directed against the said order by the appellant/Revenue. 4. We have heard the learned Standing Counsel for the department and the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confines the definition of the said expression to sub-section (5) of Section 129-D, it is proper that the said expression used in the other parts of the said Act should be interpreted similarly. The statutory definition accords with the meaning we have 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 increa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law. (emphasis supplied) 7. The view expressed by the Supreme Court in Navin Chemicals case (supra) has been followed by the Gujarat High Court in the case of 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 of a notification or a circular which has a bearing on the determination of the rate of duty is a question which has a direct and proximate relationship to the rate of duty and to the value of goods for purposes of assessment. In the circumstances, the present appeal which relates to the applicability of the above referred circular, relates di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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