Special Bench jurisdiction excluded where appeals did not involve duty rate, assessable value, or classification issues.

The appeals did not raise any question on the rate of duty, assessable value, classification, or any connected issue for assessment. As the impugned orders did not determine such matters, the Special Bench jurisdiction was not attracted. The appeals were therefore treated as outside the jurisdiction of Special Bench 'C', and the departmental objection succeeded.

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Issues: Whether the appeals involved a dispute relating to the rate of duty or the assessable value of goods so as to fall within the jurisdiction of the Special Bench.

Analysis: The impugned orders were found not to determine any question relating to the rate of duty or value for assessment. The appeals also did not seek any determination of classification, assessable value, or any connected question. On that basis, the matter was held not to fall within the Special Bench jurisdiction.

Conclusion: The appeals were held to be outside the jurisdiction of Special Bench 'C', and the objection of the Departmental Representative succeeded.

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