TMI Blog2023 (4) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... ermination of a question relating to classification of goods under the Tariff and whether or not they are covered by an exemption notification, it would fall within one of the categories of cases which have been entitled to give a special treatment of providing an appeal directly to the Hon ble Supreme Court. Admittedly, in the instant case, the stand of the department is that the goods dealt with by the respondent/assessee are not covered by the exemption notification. If that be so, the appeal is maintainable before the Hon ble Supreme Court. Furthermore, the facts in M/s. Motorola India Limited are slightly different from the facts of the case on hand. In the said decision the only question that was involved was whether the said asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect legal principle, and, therefore, calls for review. The second ground raised by the revenue in this review application is that in the decision of the Hon ble Supreme Court in Commissioner of Customs, Bengalore -1 Vs. M/s. Motorola India Limited, 2019(9) TMI 229 SC dated 5.9.2019, the Hon ble Supreme Court held that the case would not fall within the categories of cases which are to be dealt with by the Hon ble Supreme Court. Therefore, in the light of the said decision, it is submitted that the judgment and order dated 7.3.2022 calls for review. Firstly, the decision in the case of M/s. Asean Cableship Pte. Ltd. was delivered by the Hon ble Supreme Court on 15.3.2022 much after the judgment and order of this court dated 7.3.2022. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exemption notification by not utilizing the imported materials for manufacturing of the declared final product and was, therefore, liable for payment of duty, interest and penalty. Neither any question with regard to determination of rate of duty arises nor a question relating to valuation of goods for the purposes of assessment arises in the present case. The appeals also do not involve determination of any question relating to the classification of goods, nor do they involve the question as to whether they are covered by the exemption notification or not. Undisputedly, the goods are covered by the said notification. The only question is as to whether the assessee has breached the conditions which are imposed by the notification for get ..... X X X X Extracts X X X X X X X X Extracts X X X X
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