Valuation dispute over export goods determined the applicable duty rate, with rebate treated only as a consequential issue.

The dispute was treated as one concerning valuation and the applicable duty rate for export goods, not a mere rebate issue under the Central Excise Rules. The record noted that the goods were cleared on full duty for export, while identical goods for home consumption were cleared at a concessional rate under Notification No. 10/03-C.E.; the Revenue's objection was that the export clearances should also have taken the concessional rate. On that basis, rebate was viewed only as a consequence of the principal valuation controversy, and the earlier dismissal for non-maintainability was recalled.

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Issues: Whether the dispute was one of rebate under Central Excise Rules or one concerning valuation of export goods and the applicable duty rate.

Analysis: The order records that the export goods were cleared on full duty while the same goods for home consumption were cleared at a concessional rate under Notification No. 10/03-C.E. The objection taken by the Revenue was that export goods should also have availed the concessional rate. On that footing, rebate was only a consequence of the final determination of the principal dispute. The basic controversy was therefore treated as one relating to valuation of the goods, not a mere rebate issue.

Conclusion: The dispute was held to relate to valuation of the export goods, and the earlier order dismissing the appeal as not maintainable was recalled.

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