TaxTMI 
TaxTMI 
2010 (11) TMI 103
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....en up for final hearing. 3 The appellant has been regularly importing Liquid Crystal Device - Thin Film Transistor) Modules (for short herein after referred to as "LCDTFT"). The appellant had claimed classification of the said LCD TFT under the tariff head 9013 80 10 of the Customs Tariff and had also claimed benefit of exemption under Notification No.24/05. The Customs Authorities classified the LCD TFT imported by the appellant, under tariff head 8529 90 90. On an appeal filed by the appellant, the Commissioner of Customs (Appeal) upheld the classification determined by the assessing officer. On further appeal filed by the appellant, the CESTAT, by its order dated 23.2.2009 held that the LCD TFT imported by the appellant are classifiab....
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....sification/rate of duty and therefore, in view of section 130 r/w section 130E of the Customs Act 1962, the appeal would be maintainable before the Supreme Court and not before this Court. Mr. Jetly submitted that since the appeal against the final order of the tribunal in a classification dispute is maintainable before the Supreme Court, then by applying the ratio laid down by the Apex Court in the case Rajkumar Shivhare Vs Asstt.Director, Directorate of Enforcement reported in 2010(253) ELT 3 (SC) and the decision of this Court in the case of Indoworth India Ltd. VS CESTAT, Mumbai reported in 2010(253) ELT 364 (Bom), it must be held that the appeal against the interlocutory order including the order of predeposit passed by CESTAT in a cla....
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....he value of goods for the purposes of assessment, that appeal must be heard by a Special Bench. Cases that relate to the rate of customs duty for the purposes of assessment and which relate to the value of goods for the purposes of assessment are advisedly treated separately and placed before Special Benches for decision because they, more often than not, are of importance not only to the importers who are parties thereto but also to many other importers who import or propose to import the same or similar goods. Since the decisions of CEGAT in such matters would have wide application they are, by the terms of the statute, to be rendered by Special Benches. The phrase "relation to" is, ordinarily, of wide import but, in the context of its us....
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....y, are distinguishable on facts. In the case of Rajkumar Shivhare (supra) the question was, whether a party aggrieved by an interim order passed by the Appellate Tribunal under the Foreign Exchange Management Act, 1999 can file an appeal before the High Court under Section 35 of the Foreign Exchange Management Act, 1999 or not. The Apex Court, held that under Section 35 of the Foreign Exchange Management Act, appeal is maintainable before the High Court even against the interlocutory order. It is relevant to note that Section 35 of the Foreign Exchange Management Act 1999 does not provide for any exclusion whereas Section 130 of the Customs Act 1962 provides that appeals against certain orders would not be maintainable before the High Court....
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....nt introduced by the Finance Act, 2006, the LCDTFT imported by the appellant are classifiable under tariff head 8529 90.90. Tariff Heading 8528, 8529 and 9013 to the extent relevant prior to and subsequent to the amendment introduced by the Finance Act, 2006 read thus :CUSTOMS TARIFF ACT 1995 (PRIOR TO 2006) Chapter 85 Electrical/electronic machinery & Equipment 1010 8528 Reception apparatus for television, whether or not Incorporating radiobroadcast, receivers or sound or Video recording or reproducing apparatus, video monitors and video projectors 8528 12 18 Liquid crystal display television set of screen size below 63 cm U 12.5% 8528 13 Black and white or other monochrome 8528 13 10 Liquid crystal display television set of screen size be....