TaxTMI 
TaxTMI 
2026 (3) TMI 861
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....i" (in short "CESTAT") dated 18.11.2020. 2. The respondent in CMA (MD) No.1013 of 2021 imported used self-propelled workboat and classified the same under CTH 89019000 and availed exemption in excess of 15% of applicable duties under Notification No.27/2002-CUS as amended. The importer took the stand that the workboat falls under CTI 890190000 and whereas the department proposed reclassification under CTI 89059090. 3. The show-cause notice came to be issued after a DRI investigation on the ground of wrong classification and the exemption of 15% availed under Notification No. 27/2002-CUS dated 01.03.2002. The respondent in CMA(MD) No.1012 of 2021 is the customs broker who was involved in the export of the vessel. Therefore, show-cause ....
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....ote of the judgment of the Apex Court in Navin Chemicals Mfg. and Trading Co. Ltd. v. Collector of Customs, reported in 1993 (68) ELT 3 and the relevant portions are extracted hereunder: "8. Before we consider whether the case of the appellant fails within the said expression, we must note that Section 130, Sub-section (l) and Section 130-E, Clause (b) of the said Act also use the said expression and they refer respectively to the Statement of Case to the High Court on a reference by CEGAT and an appeal to the Supreme Court directly. Section 130(1) states that the Collector of Customs or the other party may require CEGAT to refer to the High Court any question of law arising out of an order under appeal before it provided it is not....
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.... also to direct such authorities to file appeals. Sub-section 5 was added to Section 129-D by the Customs & Central Excise Laws Amendment Act, 1988 and it reads thus: "(5) The provisions of this section shall not apply to any decision or order in which the determination of any question having a relation to the rate of duty or to the value of goods for the purposes of assessment of any duty is in issue or is one of the points in issue. Explanation - For the purposes of this subsection, the determination of a rate of duty in relation to any goods or valuation of any goods or valuation of any goods for the purposes of assessment of duty includes the determination of a question.- (a) relating to the rate of duty for t....
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.... 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 Section 129-D, it is proper that the said expression used in the other parts of the 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 good....
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....led only before the Supreme Court. The above judgment also gives a clarity where the subject matter of challenge touches upon an exemption notification and if that exemption notification relates directly or proximately to the rate of duty applicable for the purposes of assessment and that will also fall within the ambit of Section 130E of the Act and consequently, the appeal would lie only before the Supreme Court. 12. The above judgment of the Apex Court has been subsequently followed in various judgments and it will suffice to take note of those judgments hereunder: 1. Steel Authority of India Ltd. v. Designated Authority, Directorate General of Anti- Dumping & Allied Duties [2017 (349) E.L.T. 193 (S.C.) 2. Commission....