9911796707
TMI Blog2015 (9) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... n 21/02-Cus would have any relevance to decide the duty liability when admittedly 15% of the material are not "melting scraps" and do not qualify for duty exemption as per the said notification? 2. Whether an assessment to duty is based on the condition and nature of the goods found at the time of import and not upon the end use of the product? Whether or not the direction of the Tribunal to the lower authority, that he should accept the end use certificate if produced under Notification No.21/02 and extend the benefit of notification, is against the findings of the Hon'ble High Court in the case of Mehta Paint Works Vs. Deputy Superintendent of Central Excise, Madras reported in 2000 (126) ELT 8 (MAD) wherein it is held that "exempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods, which were treated as re-usable components. 2.2 Aggrieved by such an order, the assessee filed an appeal before the Commissioner (Appeals), who dismissed the appeal, thereby upheld the order of the Adjudicating Authority. As against the same, the assessee preferred further appeal before the Tribunal. 2.3. The Tribunal, after hearing both sides, held that the relevant condition for the benefit of Notification No.21 of 2002 was that the importer should produce a certificate stating that the goods had been so used vide condition No.20 attached to Sl.No.200 for use in or supply to a unit for the purpose of melting.The Tribunal further held that the assessee had produced the certificate in terms of Customs Notification No.17 of 2001 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etermination 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 whether or not they are covered by an exemption notification; and whether the value of goods for purposes of assessment should be enhanced or reduced having regard to certain matters that the said Act provides for. Although this Explanation expressly 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purpose of assessment), if the High Court is satisfied that the case involves a substantial question of law." (emphasis supplied) 6. In the present case, 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. 7. The above said view of this Court is fortified by a decision of the Gujarat High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
