2015 (3) TMI 728

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....lief to the assessee without considering the conditions laid down in Notifications No.20/1999-Cus. dated 1.3.99, 16/2000 - Cus. dated 1.3.2000 and 17/2001 - Cus. dated 1.3.2001 during the respective periods read with Rule 8 of Customs (Import of Goods at concessional Rate of duty for manufacture of excisable goods) Rules, 1996?" 2. The assessee imported crude sunflower oil during January 2000 to November 2001 and availed concessional rate of duty in terms of Notification Nos.20/1999 - Cus. dated 01.03.1999, 16/2000 - Cus. dated 1.3.2000 and 17/2001 - Cus. dated 1.3.2001 during the respective periods. But the Assistant Commissioner of Central Excise taking the quantity in the ship ullage survey report demanded differential duty. Aggrieved b....

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....ination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment and the Explanation thereto provides a definition of it for the purposes of this sub-section. The Explanation says that the expression includes the determination of a question relating to the rate of duty; to the valuation of goods for purposes of assessment; to the classification of goods under the Tariff and whether or not they are covered by an exemption notification; and whether the value of goods for purposes of assessment should be enhanced or reduced having regard to certain matters that the said Act provides for. Although this Explanation expressly confines the definition of the said expression to sub-section (5) of ....

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.... of the goods. (emphasis supplied) 5. The present appeal is filed under Section 35G of the Central Excise Act and it is apposite to refer to Section 35G of the Central Excise Act, which reads as under: "Section 35G. Appeal to High Court. (1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. (emphasis supplied) 6. In the present case, the issue that arises for consideration is wh....