2012 (7) TMI 898

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....ms Department and Mr. Bipin Jain, learned Counsel appearing for the respondent. 2. The Appeal is admitted on the following substantial questions of law : "Whether the Tribunal below committed substantial error of law in misinterpreting the provision of clauses 4 and 5 of the Notification No. 8/2003-C.E., dated 1st March 2003 by allowing the exemption benefit and not appreciating the fac....

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....ermination of question involves rate of duty of Excise or to value of goods for the purpose of assessment. 4. The Hon'ble Apex Court in the case of Navin Chemicals Mfg. & Trading Co. Ltd. v. Collector of Customs reported in 1993 (68) E.L.T. 3 (S.C.) in paragraph 11 has held as under : "It will be seen that sub-section (5) uses the said expression 'determination of any question having a ....

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....he said Act should be interpreted similarly. The statutory definition accords with the meaning we have given to the said expression above. Questions relating to the rate of duty and to the value of goods for purposes of assessment are questions that squarely fall within the meaning of the said expression. A dispute as to the classification of goods and as to whether or not they are covered by an e....

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....on of rates of duty payable by the respondent. In the facts of the case, the issues involved in their ultimate analysis would be linking with the rates of duty and hence would relate to the rate of duty for the purpose of assessment. It thus falls within the expression - 'determination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment'. ....