TMI Blog2015 (9) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... - 5-3-2015 - Mr. R. Sudhakar and Mr. R. Karuppiah, JJ. For the Petitioner : Mr. E. Vijay Anand Standing Counsel For the Respondent : Mr. S. Venkatachalam JUDGMENT (Delivered by R.SUDHAKAR,J.) This appeal is filed by the Department challenging the Final Order No.83 of 2008, dated 06.02.2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Chennai, by raising the following questions of law: 1. Whether end use certificates issued in terms of notification 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 assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by the said opinion, the importer sought for an second opinion. Hence, second opinion was sought for from IIT, Chennai, after releasing the goods provisionally. The IIT, Chennai gave a report stating that 85% of the material consisted of rusted components and could be considered as non-alloy melting scrap. However, 15% of the material could be considered as second grade spanner component, which were not re-usable. Hence, the case was adjudicated and the Adjudicating Authority passed an order demanding duty for the 15% of the goods, 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 Adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court. He placed strong reliance on the decision of the Supreme Court in Navin Chemicals Manufacturing and Trading Co. Ltd. v. 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 Tariff and whether or not they are covered by an e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 130 of the Customs Act and it is apposite to refer to Section 130(1) of the Customs Act, which reads as under: 130. Appeal to High Court (1) An appeal shall lie to the High Court 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 questio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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