https://www.taxtmi.com/caselaws?id=81844 A dispute over eligibility to an exemption notification was treated as a classification-side matter because questions affecting the rate of duty fall within that jurisdictional category. The Tribunal construed the classification jurisdiction broadly to include exemption or concession issues, even where no direct tariff classification dispute arose. The presence of a valuation question did not change the position because the exemption issue was central. The matter was therefore correctly placed before the special bench dealing with classification matters, and the jurisdictional objection failed. en-us Mon, 13 Apr 1992 00:00:00 +0530 Wed, 29 Jun 2011 12:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81844 A dispute over eligibility to an exemption notification was treated as a classification-side matter because questions affecting the rate of duty fall within that jurisdictional category. The Tribunal construed the classification jurisdiction broadly to include exemption or concession issues, even where no direct tariff classification dispute arose. The presence of a valuation question did not change the position because the exemption issue was central. The matter was therefore correctly placed before the special bench dealing with classification matters, and the jurisdictional objection failed. Case-Laws Customs Mon, 13 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81844