Page 146 - ELT_15th August 2020_Vol 373_Part 4

480 EXCISE LAW TIMES [ Vol. 373

an appeal relating to amongst other things to the determination of any question
having a relation to the rate of duty of Customs or to the value of goods for the
purpose of assessment. He says that this notification has a direct or indirect effect
on the rate of duty. He cites a decision reported in 2019 (368) E.L.T. 3
(S.C.)[Commissioner of Customs, Bangalore-1 v. Motorola India Ltd.] with particular
reference to paragraph 16 which is set out below :-
16. We are of the considered view that the Legislature has carved out only
following categories of cases to which it has intended to give a special
treatment of providing an appeal directly to this Court.
“[i] determination of a question relating to a rate of duty;
[ii] determination of a question relating to the valuation of goods for the
purposes of assessment;
[iii] determination of a question relating to the classification of goods un-
der the Tariff and whether or not they are covered by an exemption
notification;
[iv] whether the value of goods for purposes of assessment should be en-
hanced or reduced having regard to certain matters that the said Act
provides for.”
7. We are of the opinion that the question raised in this appeal does not
have any connection with the rate of duty. Whether the notification was applied
from the date of its publication by the DGFT or from the date of its publication
by the customs under Section 25(4) of the said Act the rate of duty remained the
same. The only controversy is the date from which that rate of duty was applica-
ble. If that is the question, this Court has the jurisdiction to hear this appeal.
8. Therefore, this appeal is admitted on the following question :-
Whether the order of the Learned Tribunal has not correctly interpreted
sub-section (4) of Section 25 of the Customs Act, 1962 and the effective
date of the subject exemption notification?
9. As the respondent is represented by Learned Counsel, issuance and
filing of notice of appeal are dispensed with. Let informal paper books be filed by
Learned Advocate on record for the appellant by 16th April, 2020, serving a copy
thereof upon the advocate on record for the respondent at least seven days be-
fore the date of hearing of appeal.
10. List the appeal for hearing on 29th April, 2020.
11. The stay application (GA No. 2711 of 2019) is disposed of.

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EXCISE LAW TIMES  15th August 2020  146