2017 (10) TMI 991

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....mber, 2011 passed by the Customs, Excise and Service Tax Appellate Tribunal, relates to exemption from customs duty under Notification 40/2006-CUS. As per the appellant, the respondent is not entitled to the said exemption on import of consignment of printing ink (OVI) meant for printing of currency notes as the exemption is only available for import of inputs i.e. printing ink used in the exported products which in the present case was rice which were packed in printed polypropylene bags. 2. Learned counsel for the respondents has submitted that the present appeal under Section 130 of the Customs Act, 1962 is not maintainable as the issue raised and decided by the Appellate Tribunal relates to a determination of a question having relati....

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....tes to determination of a question relating to the rate of duty of customs and whether or not duty of customs was leviable in view of the exemption Notification 40/2006. Decision in the case of Ernst & Young Private Limited (supra) refers an earlier decision in case of Naveen Chemicals Manufacturing and Trading Company Limited v. Collector of Customs 1993 (68) ELT 3 (SC) wherein, it has been observed as under : "11. It will be seen that sub-section (5) uses the said expression 'determination 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 saved as the expression inc....

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.... of duty or the value of goods." 7. After quoting the aforesaid paragraph, in Ernst & Young Private Limited (supra), it has been held as under: "18. On reading of the said paragraph, it is lucid and clear that Supreme Court had stated that questions relating to rate of duty and valuation for the purpose of assessment as defined in the explanation to sub-section (5) to Section 129D of the Customs Act, would include question relating to classification of goods under the tariff, whether or not they are covered by exemption notification; whether value for the purpose of assessment should be enhanced or reduced etc. It was further observed that statutory definition accords to the meaning given to the expression above. For the purpose of pr....