Commissioner Of Service Tax vs M/S Scott Wilson Kirkpatrick (India) on 21 April, 2011

[Cites 4, Cited by 1]

Karnataka High Court

Commissioner Of Service Tax vs M/S Scott Wilson Kirkpatrick (India) on 21 April, 2011

Equivalent citations: 2012 (1) AIR KAR R 621, 2011 (4) KCCR SN 366.1 (KAR)

Bench: N.Kumar, H.S.Kempanna

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1}. in ercier 123,.g1p;3rsééiia1§%' t:1"r:a. a1'oréS'z-lici" <:<m{ez11:'£or1,
firstiy it is zzectessaxy 1'.<";_":3é<=r7' §;'t1<:a_ L.si"é_12';Li.£<)1y pr0vis~s3Lons as

c011Lained in Se.:it'iens 356 aJnd..435LL..whiC:i':Vreads as under:

 H    Court {1} An appea}
,<3 }:;11'}. .116 toViiﬁﬁ:.£-1fi.g§f£['-C%).:1I't Iifonl every mder passed

in zigzggéellv  }'ag3};3e1121Ee TI*:;buna1 on er afttzzr file

_ ' iﬁdaxy; 0~f'.AJi1'E3', 2003 (moi; being an o:'d<--:'r rafaliingg
 21iF?':L1cm'g_§ &oi.he rV "i'f_}i.iV11gg;s, :10 {he ciet.c:rz11ir1at.i0n of 311;;
   h€i\--*'§E"E§'j a. re1a*;ior1 to the :*21*:.e of dut"y sf
<}:§; t.V;} {he v21.[ue of g§0<>€iS fez' 3:139 p:.:1"p{>s_~3€>s~3 5}?
a1é§v;*-3€:;&%V:_A<§i*I§:i*£}E}, if the E'"i'§§_;{§": Czmri  :.=3ai;isfieC§ i:1'z2:i, {E36

?<':.§f:,s¥:4:;: i.::1voEVt::-3 at s3z:bS1:211.1ti21.1. {;ue.<,~3't'1'{>:1 Gf fawn
" 351.. Appeal ta the Supreme Cant: W A21.

.22.p;?:€:2~1§ ssifszigﬂ fig'? {:53 3:316 S'a.:pr<:*r§1s% C<::ur"':. fmm ~

{NTé3:z....w



fa} artyhju(igms:?r2§ <gj'!.?'2e §~§i§;iT: Cmzrz {,ig>f£2v.é§3};s;_>FéE.T._V
{1} in 22:1'; a;.:>;3£:a.1 made: ugader Sa§;";:i0'z:1: 
{ii} 0:1 21 ':*e§'<:*re::{?e,";?fi2i&fi':;: ._ 1}:£1<:i-s:*:~. S<:>_g:i.§t§::: 
35$ by the A;};§'é:§}ai;%i'_%;% "°Ti"3fiE5§*;z: 3;2;:-E
'{'.§".:f;': E5" {§21§;<€)§'««.Jg.:iy,  A '
{iii} 01:1 23. rc%i"erc:'%i=:§§' ma1{1é' .:_z';iii*<;§r $4-tcé::?€)11
35E*I,r' .132 a1I1§?""{3'£'£_$C E';-hi{f}"i, '£31111' iéfs own
II1{f1LI'¢:a?9"3'E""(f7)3?'. G-3}  c).i'z: 1': sif)pIjc:atior1 made
._ by <)1fA.0.;7::._i3eh.:a]3£:,Qi' ﬁ1é'};§gr:'fy* 21ggg;rieved,
   of the
  Court ceziifies to
 £"{)V1:V'a;)peai '$0 the SL1p:r€1'1'1e
'*-__(y,:}_ z_1fiy: "  passed befbre ihe
é*S'i,:1§3I'i$hni312§. of the Nmional 'Fax Tribuna.I
 by the VE&';'ipVe11.e1i:e T1*ibu1'121E hen-Iing_§ 2: miatiorl 10
 rate'. cf" duty (if E.-'.XCiS€: 0:" to the 'VE-3.iL1€'. of

  for pu:'p053e:3: sf as5;r3s$z1:ae:1i;f'

A"T:;21re raading of the af01*es:+ai{i p1'«:}vi55ir:ms IEIEEKSS 21%: clear

" ':.%;.«?mf;. 31% ihfff ;z;;1.a£:'E.<--:rs; whicéz am <:0g;j:1§$z:.bEe by 'éh<:~ §~E§g.h C{}'L1}""i'.

Aémd €155 weii 213 ':35; ifiﬁﬁ". Su.p:*e:"11s% C{m:°'£,5 Early (wafer E};-15:~3e::=.d by %f.,}:e





App<;'E§21i,€ 'f;'ib:,;:'La":§ <}'i}t1c3:z' ziheim {.118 €i€'.§.E';'I'1'3;'1f:§IIE2"i§{}I'3,_ ' §{»§_'_ ".3*iI3:.r'

q:.1<3,Si:1?c)z': %1zwiz'1,gg 2'2 :"e§a¥;'z'm1 to me mt.t3 G5 £iz.:1.j'.z__Q}"'--@éx{.:%.§:e or to' 

value of duiy 0%" g<}c>ci,s3 1'62" %'.1";e :f§1,irp§:§.s'.=;s 132' '1éas:~:€ss:3;?é:kiV§.T_[iﬁsiiisw

wiizhin ihe jm'issdic:i,.i<:t1 of €.he E~iigi._ CT_0L1r1': _i:"t: . A23Lp;::ez£'I  Ll§'"1€.I'é'_';'

Sectien 35G. £.f {he Inaiiétz' ;ji;:.rf£.':1£r}s E20":3cijtzzfi-1ii1'i;;1.ic>:3 of any
quzssiion hzyja.-',i_:"1g,; 2.-1 :"::=r12a,f"§<?:.n $0 ﬂié  {§§'Q(i1.:'1y @f <;>.>§{:§s<.*; 0:" to {he

vahxe of the goods for 1Th:;:  pi,I:v}.§(s'Se__.;c§{' .égv:ss(f--;ss113€11i.g the Same

falls withixi thejs,i1'riss§§fiC1;i<:§f:  p1'€11'3€*, COLIFE. 'z,:n.ﬁer

Séction 35I.;'('i:i,i.«.__  oi.h_g:;.rj 'wQf"ii<.¥:;'.v.: the dete;:'.1m':1;-Iiiozz. <31' 2111}?

q11es1iQn~rr3Ia"ti£I:g Afié'-.:_'§'1'1€'~.{'E£'4;.E% 0f"?cE;~:*{,y of excise or ﬁrs} the value Of

goods iI'7Q1' 'U110V445;£T._:%isf§,eésr11e.111.. cannot be agii'21:«s3d in
bc>i:h the' V ff'}'1"' L111'}...'V3VVA.  the ssiat:L.1I.e has exciuded the
_§'Li1"i.§3;§.i:i:{;iZ§(3!'1 of  in appeal undéar Sc:(:1.1'0I: 35C} and
 :3:-1,;fj§VSdi_g:z',io;1 is (:0:1£b:"z°e:d on the Supreme Cg-Ur': in
V"f;E1{% '§an§§1.,:21g.;§e en'1pi::3y€d in 'E.hr:::'se "€'w{3 gesiéozzs

re2:du"'£'.og¢%iI1é:'f  is 016211" and ih<:1"<3 15 E10 Soaps for em}; dmsfﬂz or

,_€:T{;?"§fL_i§:§i{}§V"Ef' in {$213 regard; W'h;T§€ 2::p;:;1j;in;;§ :.£it:.€se ;>mv§s-330:1:-3 is

_'._ij§:é";{*§%m:.1c:::~ Am. .§;9Q4§ mi iéaivcé is :':5;z:bsE.i§,.u'£.<% for {he woré

E

W'

  *G€;«:J{§.;<s,:"" {he w<m:§ "'Ss:%2°=.-"'§<:::é", 





 

12¢ E? 35$ Ei1"g1.:€%{i ass Ihe 2xr<>::'cii:.'1gg;:3é Gf 'Ti"§":{'. :.3§:{':.'i'_'ij{3»T.f1 '  

ii; iss <>r";§3.«? in resspééczi of H165: in-*{;¥ '£13/pair; Uf (':a55e_.<:: j£I§§:S:;di.c.:iir:':«::.«§>{'__

'i;.E":€r I-:iig;h C{",sLIE'f, is demxdedﬂ 'i'}'1(;*§;  '

I ) Where {fie €L'3'S£?§}:3'f?'}(3¥'?,?, r*€.F_a:eiTe:>s E9 , »f§";:{-;fAs7i8I'(3f"f1S7ii?'§C£?i'{f§f',Z

Qf' (he rate of dang,'

2} The qu(:sz':5_c>%2.. relitziesaj "$.53  det:'ermmai:':on Qf me

name Qf {he Servi-;fé. '

Any quegiiong r{<«figi.ii1g:=.'£o  'these two aspects
aiorie,  1h.é§:€%_'V..E"i'{)V.'::'§'L£ﬁ:SC1i'{E[i€)I': and in reSp<-:<:1. of
oiher   hrfla   u_1'>i  {:f€._i_Q 31. f

33.   4' in :(Z32T_(.i'fV<i%:§7 '{*;): "21.§V§3'i5éCEiEi.f'€ this c:0111;er1:','i():1, we have 110
:':e1:*¢3;§";:-VI}?  3l:vh.e'V*%;%;r:}2' t1iI"i§s:; en1p§0yr3d by the §egisIa1.L:1'e¢ The

.  " {'§3];.:f:.'1"x:~":$iE§'3;:h fw'<§'1?.ci:5 z:1'é$Vé$§s' 1#1;1d{%:': ~

V '  'E;v;{:Tr2g:.~ar': order reEaz':z'.z<:g, amfmg other z.hz'ngs. £0
 the 'c§é%:4e?%;21fz2aZi€>2: zjczzzg; c:;:ge$i.ioz'z having :1 relazion

z.5>_zt-file mas sgrf ding Q? ¢i,2:cis£% 0;' in She vaézw Qf
Sr3fz.2i«:.':e"3 ff2}z" §'?fs.e g'}z,zrp:f)se3s; <3i":2sse:;s;:i'i9r'2

:



E5

e:ssé;i=$$2i?3'i{;3 Eiéihii? Q? S£t:*z;i{:{% am} :;<):'§'1:"7E.ims3;s i.hé;=: *w§?:::3--i§% pi'€:c%"t>.§§z:1":'-3

éaid dc)w;2 Lmd€%r* the Act": fin' §:1'1p{>s:;i::g; ($121.3; ,[i_:¢'1'{';;1§i1;,y t.if}*<?ﬁ*=£'.h€%

£113.11t.é.ié1ci,L1.1'e1' 0:' ir1'1p«:>1"1.e1: 'I"I"1é*.__w<3IfC% z::sié&;€s3V:eé1":i{;:v:":*£;V"  E.'h_L1S; _

:?ap:;3f'f3§€ 0?" b€¥21E'i1'}g 2} \'Efi"}--' {YGEH§$E7'C§'}§:"'§%"i£'s«iv'v'§3'f."I"E%C%%i'£§.%%.§é :"'
ztormsxt, ii: can <:<}n1;3reh£%§f;:€E~q'  '@1016b.l §;:;ﬁ{1<:ed:§r€ 
E1S{,'€'E"€'21ifiiE"1§§ :r1:1ciir:1p<>.s5A/gzzgg; CILtijg'..ﬁ§ib'§§'§v?.,}7. T I V

15. T 1'1<~;~ I31*£x2yv(§"3x.';i:13'cr1:§L  pf COMMISSIONER

OF INCOME TAX »~Vs;«;;:1jE;-Mc1g;am?,iiv_:§;izvIi)As has Gbserved

3:13 under :v H 

 H 'A '  of most. Im:omewi,ax
 is .II::tl(gI."'<.éht;?_: iéL}{#i"gTi 'assessment' is used as
r2'aéc:.r_:.ir-4;; vV:¥*,()1'74V3:'3'.l.'I.'J2.1Hc:5:s: {he cornpz.,tf:af,ion cgf irzcame.

' " :;(;rTLc2I1.iz'z11s:§s"ﬁ?1e §:?e:Termir1ai'ion Q1' the amount Qf tax
?g3.:1ye::E;;Ze a:'idI";§t}Vr71er:ir71z3s the u;hoi.e procedme Iaid
 H253 ACE" for z'm_pos1'.ng Iiabz',ii£g,j upon the

 'E'h£3 ,fn.c:§1'<:m :'2*":cr@n'1<:»£.w: ACE,  :10
A

%%

'L//,.,

gsﬁcgiégg/§*£.€<)I2 {:2 {his E'£'S}'}€{';f,,..,...



_g...,...'
I «
«a

we in HIRJIBHAI TRIBHUVANDAS us 1r;Ce#i$1r$a:*AX

OFFICER _Ih4.JNANDGAON my ANOTHER [1 958 33fii"z2:'44f3;'

1: was heid as; :.:1'1«:Ie1°:--   -

"In the rzmmai 55911.5(: 'fir; <;'§;sé.E;s';"~z7i£3fifzs  : 
fzbx: 'zhsg a.m(:am':I. Q1" {.a><»'(/I-r._{e or  {Q '¢iJ'r:a£'c2r?:'?éi';1.;;». §1,:(:}{§§.
am,oz.m:. T5729 proeega: (§j"'~u:fé'=.:Isse2sS';:rze':*a2, 3.5; 
same purpose an,.d  w01,;lc€:*:Ei;;zs %;=§ ir1cZi:i€i..::r1..i.}i1 the
cor1noiaz':z'.on. Q i' {.116 «-i.eV2 ;*n_r; *'t;xs;§;»e'ss§1ﬁ;*%r';:'£; 

""I'heV words   }:L}<i'd coliection
as we ;.;r':a:§;r'j3i:'az'éd  i.rf£E:Ei{cf.:: "aI:;' {fie processses

by I_z_,~}:;«,w;f«i'h' z'%Ef;¢;2_ji.a2<.'f§5q,sceri.:;1i:1e«:I, demanded and

:éC:Iz"se§f:ii,ar2A§3§f:A: "'r:23?0.:§§s'e2ss§ift%3r'1{; being {me Qf these
jE:.roc~<2Ss. icﬁfigs  V z;::'t':'u}_i"' my 'a.mbi.z:' Qf" the phraseoiogy

 V .   
 f{. V_:iLl€.{.§ 'bé '.Ob§é'?"l}€d that szzaciion 34 Qf {he
 ;'zE1§,fc>r:j<I3ﬁ5:'a,{'Ac.I...zr-:;n1;empZa1.€sjbur dgﬂk-2rer1i Cases in
r,;;%:'aAi.c:31.'vA"z~E1r: power :0 assess escaped income hzzzs'
 Where mere; has E38831, no asse;>sszn:?z'zz:'
 aiv_q'l§£;"3--ff,'f":€> ?.g>rr:1 '"assessmenz"" a,1;oz.zE€i be appr'0prz'af:Q
;z%3gi .:Vz42i%<,>r°e3 §"3'Eé'!"z1' was; an :',"iS'S6?S$f?'1€I?§, at {(36} few :22
riéféz er :.z:z"i.?2 z,;ry'a:sf.§]'Eer3a:£ e3Xez7'2pii.(2z'1s§ {he z'.{3r'm. "r
 €z5a:sessrr'2.e::£" :.a:=<)z.g.Zd. E138 appro;3ria2',i«5. II. ems {rims

fZ€f(.TGS$€H"§j Ia resarf. 50 :.E':@* 1,5595; :33!" z':z..z/'<2: dg',f'/'Ee;"<3r":.: §.er:'rz$



17

to {?{}{}€-if :?.::>z'z":}'2 <?Zar':':'_aj {EH2 e:2Zgf;f'"/°ez"{3r'1.:. {R3388 a'.2T¢><::E:":iJ;::""1i)'L:, :
in 2ifz:.::2f. s;~ec1:'i<m. Wzis clogs nc:£" mean that.  '7'
should'. be f.}"'€C£{.é3C1. as muilualiy €.X{7iz.£Si:2(;£..,  V 
In :'n£erpre{z'.r1g {he £e;"f'%'%i ""':;ss'§35s.;r?r2¢ﬁ.i:f   Cas '

ustzzci. in -.S€<3{fz'.0r'z ?' qj' !"I'2.€ '1':'<':r«):.*a:."_f<i:r':[V L;c::£.fv§%:   
Shauld be given its pfaziri :'.:_ma.rzi£':;3.'Y3" sfm':,i§<i; }"7?';()_Vi 
undersibod. in any resI:'fit:i;;;5d or sf)<>gr£aT£--v-356536 in
whicrh it'; may h.av£>.};3ee:'2 .:'::e:a3<;fI_:E*f:'fz_e _:n_d€an1n;:§mng~

{lax AC1': in a pa:°{,zici.:--l?i2*f.c'Cv:r1tfé.:a, u V '«

1.

7. 'I'E1eA.Ape:x '£2; "bf INCOME TAX OFFICER, ié.N;_'G::Ré:}sWAnaY [1958 11m VOL.

34 601] ex'p}3fi:_1i11gji.'the ';'n._é~cmir;g the word 21536381116111 arising L111d(i"1" 1.1%: Inseam: T:3}x_AC{:_ held as under; --

""£'g§i:aE..v£.nCE)Ir:Qi3.. means the Sofai arnourzi Q)"

:rj§,fc:;*z1_e-, pr@fiE:s...§z11ci gz:.:z'.r1s cornpzmzci in the manner 2 £ﬁz'.d_ --<7Zi(')'z;:.:1_f2. in, Effie Ad. cmd zfhere are no good

-z.;.:'~f2§J k'I'1<,> ward "'<:zssessmem"' zicstzrring in :.f1;>®1ci:z;E§2g proz,;-:1s1'cm,s shouid be remirticted in zlile ;7'ik,z;'1rie2" Szsggeg-;§,z3d. 39 ms: {:0 53355311558 pr<::c<3edi:':gsk/'or zf;;V.V<;?;<s<.-,>s.;~--';r"z'":€n€I cgf esmpezé. z'r1<?e:;me 0? am4{ier--a:s;3e:>ssed 2'2":r::<m1e, .......... 'O In 5513 z'iom'zaE. $61136. "E0 s::5~;3s-ass"

'a 3, E8 m.ea:'z;<; 'Ya j"f2«: Lfzy fIZ3"?1{)Z,£I1§. cf ETCEX SF" {'0 (iz2imf:':':--f:%f;'e% "* sue}: amaunzj". TI'f":;e f}I"€}C€'SS Qf re~assessrr?_é§z.i'i.' :_. the szzame purpose and 215: z':":.c'l:i.c_"23;,«,{>;;§{'~--..:.ri c0nr1(>z.cz:.z'on qf the {,er"zn. "€£s'S€fl§§§>f'I*L8T'1.ifjj§.,' '173.5?:%'c343¢£§(%Il{§ ' u..shiC?1 Zeci us to give a :7(;r'2':,{}';rei'zi;{ﬁ.52:29":'2':écz}*:i;jQ ::f the word "'assessr12er<:»:'-.___:n 5§$3:§_i:ii;:'z E;f3'{2}} Eh}: . Fz'n.anCe Act:-, I950, o;3e>:iizL:.g:5""equaZiy* .;:g=i.%:-ifregjg/1.rd:VV 1.0 the savmg proniszl-.Q§1s zLzjzAc2';=3r...;?';1r£2$'cé;.1i. c(;f:;<;iﬁ;i£9r5;ii0I1.

18. The su.gs-reIi§.*c; ¢a1i1+;,,v 1.:1'{§f, _:)'f c,A.A13R.AImM M 'US INCOME ~§_ 'ITAX QFFI<éf;;'1§,' AND ANOTHER €XI3121iI1i'I1§§§.*;}"§§€: 't.V}.1e e;s'3'.{-§VV(~;;ssr11e:1é; in the context ofthe'1:1c;>:ﬁ€2V['?£':;V>;fX:;?t }i1<:»_1't§...;;::. under :w~ a ti re>:;i£:'{p=~ :gjT_ ff1e..pr0u11sior1s Qf Chapter IV qf i.!1eV «--.:'§Civ. .§z,;[7icf_izén{ i.?g,; discloses mat" Ulfj word "V":;'z¢<sse3s"rr"e§3;;if:" fixas been used. in its widest . é%i:2ri€::-gizierl £§:imi4ii*:zaz chczp:;(3r. 'Fhe ziiéie' of {file ciiapier 1 is._ V"f§'€§f:.£5§{i<):zs and Assessrrzem. The': S€;'Cl.iO?Z uofzaais wizlh as:;esszr1ez1.i.. I/?'E{£?"€'ig; as :r_:ér?:g;ﬁiI.a:i:3rz Qf irzcarrte is 5::<3{:ZTi<>r1. 23: bur: sevemi " :~;§>§:Z;i.(3rzs deal rm: i,Ui£}1 c0mpz.::z,ai:::::2r': {ff :'n::?om£;>, but €€e£.errn;:z'z.a§.io:z Qj" §2'.a£:2iEz'.z.;,:, F"??{iCfEfF'2€'?"§; ﬂy?" i17"g%;:>siz'zg Eialgéiziy arzci me pz*0<:ed.a.:,r<? in Iihai. befzagfl Sewer': 1

a/' ,,5iS$»8;'~§3!?'Z§3I'£!..

285% (362333 u,,':€£'f'z ef1dE.3C{i'E-:i'£? pC2;;;z'IIe>r'2: Qf z':v<Wa:.1_d fmp0s£:is:}r'z. Qf _;;>e:r1c.s:{E.z'.es jlzﬁr _ft:z'Zz.m:=t E3: (?(I.i"Iy_..r:?.i,£f.» .if'?"1,«:?j; ' pz"{3v-{signs §?'2é?F(fiI1. S€fC,'{.i()Fi 25%, deals u:'z;"E;i*z, _[v25;VzL%3f'"

I30 z'.nciiz,2i.(1u.aZ ma-,>r7'2i3rar's; QfC'€f'ECEif'i"CC%Iﬁj;7C1'f'1~i€'::V on {he iI"i(?(}f?'1£3 ci.eer?'2ed E0 }1.c2.t;e }:) ¢%én';c§:'3i%'ibuz:'éd'as f dfvz'den.ci, .;<;é:<:£'ic:er2. 231:3 deaig ":;aftL%1_ asssgs-§s:f":er':~: z':.2 ~ ' case Qf r:ieparI'.'ure from .f"d.}.fQbl€ h:>rr{.zEr)ri<«3:;, 245 deais wizh <:*oiiecz.2'c:an (ff. _£ c12(<)ut. <§j" me. e3sfi[v:f;*;i.{2 qf' deceased pers:r§ri::;. _f§(3C'_I.'l;O'I1 2¢-_ dea ZAs" with assessment: in. casqf Q}?.5c£is¢Qf';.?.iir3uéd bu,si.nes5. q-3e:;>cz'for'2 Zfﬁﬂg wz'{;.?'t'"'as:é¢ssrzji£an£ aj'f;é"r' pcz.rzii'ioz-2. of Irlaindu é_jI1d}'5~id:2déjtzfiyiﬁes _ ar1d' $%¢:<:"£.'ic>n,s 29, 31, 33 and 535 :_.;'"er;d" Q'f"derna.z'td notices and ;V£,T3'1e'fi.ZiI':gV.Qf'x:ippeg:aI:;._'ar"ici for re-3:):'€3wfI1g assessrnmif. cfmd' seC£f_on~,34 tletiis i;:£z:}'1 assessment Qj' incomes :.g,af"t.f'<:!_"z F>:r:;1n£3' e;si:r1p:»2«Ei_.'assessmenK. :{"?1QA'€5,'C1C§ff'(3f$;49i()I'l "assessment. " useai in I.-Iiese s:%;{::'§.c2rzL<;._ is moi used merefy in {he sense Qf V'{f€§'??'§§)ilL5Q§i€§?~I Q1' im*:::)r'ne and £:'f1e,>::"¢:> is in (mrjaidgznerzz; rm ;c}re:;%'zj_.:::T§jbr Ezoiding mat. when. by ssgairgn 44, it is 4' ciéciaréd :"h.af, {the parfners or menr'zber's Qf' {he a.:~:.:si>ci5:§.:<;?-2. ;<sh.::15E be __;0z'nz'«£g; amii severczily Eiabie :0 ii'. :3 =:m.E_:; ér'2£:'e;':.{ié-id Er} {"§é2{?§{£F'€ :.'§"1e Eiesfgiiégg {:9 :?<>m;:;:.£f"cz2"'im'2 Qf ;'2':<:<>m:=% z.m<:E<a:' se::'i2'cm. 23 25

22. .,-

v 28 and :10: is {he agpiicaziien Qf éhe pracedure deciaraiion and irrzposiiion Qf rm: iiabiiity r:r:achineryj'br enforcenzeni thereof.

Nor has Ehe expressi0n..: ~">'Va§i< :'I1e Chapter IV" shail so far as £:e:'app_I'y it; '§'a,V!:,::'3~fT_1'.' is A' assessnzenf' <1 restricted_§30ntén:: £n terjririsv éayIs "

that ab'; the preuiszions ()"f '{',:ﬁvx:{;31f£?r'V.IV.$?"£»f1{E_:

far as may be teﬁasses$_méi':1:_of_¢_firrfLS"'whichiihave digcantinueci 1iheir..};_:}'i;sina;§2ss1.-- V "

DETERMINATION ~ MEA3§z'1Nt3«:.i"

1 Q. Sm _ 'tEie";2$Vbrd "determination also Hays i0'§c:evI%J::§§'£ ' ' In ";3.%.a3wA..wi~A.'. SIEQAR MILLS LTD. MEERUT --~VS-- c1iA_@ MD OTHERS, reported in AIR 1963 ,' 4¢o,t,_r;2T 677 (V 50 C 104;, 5: is heid as under:

W19 expression '*de{erm.:Tn;a::'0n" in the V__f:o:"a:t£.*$i in which it Gceurg in Art. .136 signzfies an " _é}j'e«:i1Tz;e expressiarz Gf opinion which ends a ;:'0nir0ver3y er cg dispute by some <3,u{§'zo:i€y Ea wfzam ii is submiiéed under' a miid {aw fer"

dzispasai, ?Z*:e exgressian "m"d1e2*'*' musi Ezazge aisg "35 1 5»: sfnziiar r2':earz.ir'z.g, z;>.;<:':€p{,' zfzczi. if m:;>@(i. rm: {}g)€rc:»%:€.T £0 and z4E'2.e:> dispuze. De:.ermim"1.ii<)rz 0;" order fire; judicial er qa,:asi~_~judz'c:iaZ.' pureiy ari.:'r:{:*;;;sz.%'Aa:itEi§{'e :"

O?" e,&<<--;a«::\:.{:iue dfI'€CIfGI"2 is mix: C()fII,€II7:f4'5.€Ei"C€'ﬁVV mad}: 3.32:3 S1.!fgj€3Cf[>-;TzaZ.Z.€?" zit} iE;"a'£.:<:TV:'C':.2;;:;ffV£l'L' ' 'Tim €'SS€I'ZC,'€ 53]' {he az.zI"}'1£)riz'§;. C"0z_. : zr:::

judiciai, I:'f1z's; Couri; _V 61:36:};-.. 2 32;): 1 ¢;i/f<;a;'.zt";f:rf,V:;(--:3 adminz'.s:Ircz!.ive or e)<eczT:'i;i';:-gg" pglzaezfé 'éfizafvg 1.9? Qf {I19 power cor'§f¢xrr"ed¢.A:J;jja3fi:':!if$-_Coz.1rf b'r°igi7ia£ or appeliaie, by £15$2313£;i_§1§;;£i'(.;:1.ﬂ"ti¢i1ﬁg.judicial, ilhe d.ei.erz'z1{rza:;i0n C)'1"_...£3;:T."Ci'€:'1"V~S(,;i3£g%L.i. appealed from jri1:;'=aj£ .'*f1ai2_e gifﬁé €T§"1:t.C.ZT"C£C~{.,C'_IfVV.i'(3]{' :1 judz'cz'.al. acija§cdi$€'q.I::iz§§m;'IV'__ 'V 4' 4' ' MEANING_g§ﬁ' 32.131?"

20. '« '~._ :f "*éh;é b;§€iI{g1'(:L1n(i we haw'. Lo i11t€:rp2"ei the word;s5 "":*"aIi:e of c2:,;ry"".

q L1~.:-:_s§1,£o11 isés w3;":;21i is 'ihﬁ' I1';ea11ing; attachad R) the 'raié:

,.,.;:;§".,:1:,1 %'.y? :'2;;:~sn :1x}Ts:::*;'1i4%m1s,><:1 z,mc:i€_=.r 1'hes;6 §,)1'G'.f§.Si<)I'1.S. En 0I"€§t';".£"' E0 L2£1C§f§3"Si,_EEI).£§ ﬁie word 'ram sf duigy' and the dispute :'<3§a.i,ir1g to "*%.Ef§;?:':g iii,-'E_S{ Lz:<5ef:.;:} {:0 :*ef::r 21:» {he ;":'1s2m§:";gg; Ei5SSi§_;:I1€;?€§ $0 825: seléd " $.;s.:1;":.}f{i1,%§y éhe §3az'1i;2m3er1E' by "J12":-E}-' of am z:%x;f;§a:";aE'.:?c>:[1 {I0 -SE.E'E)wS€EE'.ii()f1 2 Lr"

22

(5% of Ss:*c"£:i<>§'; SEC} 11;}: 2?:::'1€::';{h":':e3:é§. ;*'xL':'£. 29;'1988f'~T, h_:§'..A;~e;21iC£ ame.nd:':"1err1i. was ir1t.er1»:§t%<i is be §f)I"€§U§3§1'l€' i§E'£1C}4' f'Ot"€'.§f 'i3?é3:§1 1.Ifi<.-* c:§a,':.€ to bcit r1<>i,i1"i<3c§. £~ic3=w<3,va:z: ii: "§?£_i1*f°Es' :fI.c}£. 't3:"<}:,1g§}.i1E.VL ir1ti:.__§'z:»:'Ci: at;. 21%}; Natwé.t.h.sE.21:3.d.i.1"1g ms: s;azfm':, if; (;f{i"é2* in. ii:1{3i€*'£'Sf§:éEIf§.§"-?E.§1€' I11€£iI.1iI"1§§ a1s;s'i§;11ed to the 'W-'€)V1>";"§ ':"..giir3 =:)§"ri;21j§_f by *§7.a1'":§I'2?i.IEif,E"Ef~':E"i ass gaer the :;:.ff<3.resse1ié. in__t.e-nd{:d_21:ii::%1f1:%I§'1£:::*;; "'€:h{j_.ASg'{:?i:1"1€' «::<:=u;1c%. be iookeei inégzc) in <>a"de;r 'E0 é1p~g3_1r§3C§;1t;%§:' 1_.h€§'*:)"hA'I>'f:3.S€ 'raia of duly' us-sad in SCEEHOIIS 35G€.1Ed SEE'; '(if {he 2§g:"t,_whi£?}} '1*'.é21ds as under :» "ExplartaI:ié{Ij_:_--i_Fc3rf ' ihC__ pLI;_;";:;@::;es of {fats sz.z.b--sec:£'ion, the ::i.c::.(,e;'§:r1r5.5"rV2atfrsta.(i3]7?:1 Féziié duly in relalforl to any goods c;Vrv.'r,,~agaiaVi*iO:1};g;Ff_<,:r:;,} goodsfor the purposes Qf a$3ess:71er1.Z"QfVr7£:i.Ey 'irisiudes the d.eI:ermz'nai.1'on of £1 q1.zest'iQn> x V {;f;}1 ?'e£a{.i?*:g~*--i;<)V 3.5169 :'a.{:e Q!' duigy Qf excise jbr §..hé,=.V£»3_ii*ag_ in force. whetfwg" u,n.de:"' fjhe C'r2.r"z£'z"<1E ¢ §:;:x§€::§;_€ f'V2'75;§*zj.f;f' Act. 1985 53:" :,£I1d{-3?' any oiher C§::1£f§;:£fAcz4_proz;idingjZ>r {I19 363;; and coliecziion ..{§f'«s_'3éTZ§}' cf/fE,£3.}.f Q!" excise? in f'(5§.€lii{J?'Z E0 any goads {$5, 5}?" €§f7E,€r §.?'z<-2 28?" cfqz; Qf F>E;rz.zazy§ 1986?: :22"

E/3) purpases Qf assessnk-,>r'z£, Qf rjmy d:,:I.y in "-- r'a>E5z:'.i.r2.g;; Er} ('fie a,vaZ.z,:e 63;' goadg jbr zlfaé' » z.::I'2.er:,> ::'h.e C.!.SSE3'SS3"f2€Z'i{ is macie cm 0?' _¢g,;:2__ér...z.i'2ef~ 28"'? 62.02;; Q1' F€}3I"Z,tC1,I"§;;¢ 33986, :3?' C] :.uhei?I'2er any goQ@.',$ a?'é' %;f.ﬁ€{f£'_Sabl{:i.§{}Q{.iS. or wheiher {he rate Qf ::i_4z.{'z*~;.} ztgf :é;c£2'.se._{J:1 iazﬁig' S goocis is mi; Gr ct} whc~3:her ciiayﬁ j;«f:zz. 'u;1czer a parz:z'cuIa.r .w.fn:>adir:g--v. or V:;=z:.z'b--}'1.éc;d{rig " Q!' Ilhcs SCi1.edu;E'<3 :I(:a£i"?.e> Cen irai' Ii',i':CiVse--" "Fn.1fijf Ad:, .1. 985, or I';PiéV 3'§ddii11€z;V1.ai'-,B;:.fi--<:$" _r)j7.:I3.2«:Cise [Goods Qf SpeciCei7f::1po§%:§1r'z.¢é}VAct, I 957 or the Addiiiomli Il1utic:_s :31' EA£cL«:sé..{T':3;;iz:£es and 'I'exZi'le Articles) Aclif' ._F_Q?8, E;rj' tr'1ai: .cii_.:V;; goods are or not: COU€3!'€d ' "Say a parikitviar n.of,§}"icai,ion or order issued by 5.329 C'grzz"ra.Z«'G'c:é1%erzm1ezu or E116 Board, as the {?§1iV.59'€? 9"".?.1£Z'KLJ!..bl7:", granimg i.<;1I.a£ or parﬁai e2a2mpI,1',or1 « j'?'c:«f1r2..dr.;I;j:g'j or H V :,:she>z'.f1er {he uaiue cf any goods _jbr zlhe firm/30395 Qf€3!3S€5S$??1€3I1?. 53]' d:,:.!:g.; Qf' excrise shaii be erzfmrzcred or z*educe>«:i fag; zifze s::{:§.5fzi£.z'.<>z2 9:' L u.-' 24% ?"{;'dE.l.(fI.€0f'1 zgf rm.-.> 0:.m(3:m:.5s in re1=:;_;3ec7:. <33" szz.;:,?'Vz "..""--_ rr1a§I.ers as are S§;}€'{?§fi.CCIlf_i_; g::>roz.2:'cied in ii'zis.~}?_u:§"" 5,1" '7' A }}€;'.§"L163E'i} :31' the ﬁX§3L2'i§'121?EOI1 :313,--i;e:-:~:. :;%'b "e:3;ez::* __:.h"-aii. <:§e§:<3m'1ina1,i{>:r1 of {EEG °"ra1.:: ef C31,!*{§'Q;= }"I'16;E1A?},S}V§h€'i.}f:€§§' 2m'y___S::1:1.ric?e ' are eX<?isa.bEe goods-3 and \3v'E'1('?§.}1'(i::I" t:§':«é :f_'a'1'i<:: Q?

any S€z°V:i.(:e is; FEEL 'Whether or am: 1301.

(rm-fared Lmder -Ta. ;_>ex1'1E{:L_i'E;11" iésstléécl by the Cemirai G€)v<3rr1.I:jf:n§ 01*' rnay be, g'rami:"1g t,0i:a1 or pariizzgﬁ 4ei.X;:je::.:11.)t.§<_):1€f1"ﬁ11'1"'d;L,:E'3}' ':1.v.1.d whether the 2-'due: Qf 21:1}? s<;t«§*i-*i'{€&*' a{}';:1¥f!,' ¥_.h'lé:; "';>1.i':'=;);Vff7:se {>f é:$s{%ss:11e1'11, 0%' duty af €fXC§f&;6 shall be e':111a1nCCE§'-~.:3i" »T1"éVti;:é':=:ti by adc:1:i1:'ic:>n 01" 3'educt'i0n. of the amm..1m.s5 in E"€3S§)€f(TTl '£':f ::,.u}f;--11 me1':.1,<er:a as are specifically prov;'deci L1:3dsf.: -the '%'¥§Ui1g_jg§1i t.I'k% €§€E(;%E'H}§1'}£1§i{)I} {if $17.6? ward dL1§'y' zmay '«_no:,.._§§3<:§.j::d6~--all {',hG§'3?3"'tqLE}€8{.iOi1S. ihe £3xp1anai;1*0:"; i1TI£i.k€S ii Ciear 'i4Er:c%.' "?1i§{}Ef€S2§i'tE§ €~X'p€iI"lC§€(§ i".t'E€3EiiZ'1J§1"1§,§ E0 be at.i:';"ib':1f:ec§ 'far; the z1i§c}:""ﬁésa'1i§:i' .§§h.:4:;3;$§c far 'shes: ;;>::1fp<>ss€: £32" ibis 9€:<:{.%€;:1 {}§"§§}-K E1.

"':ie;:1:*~s variih !;E*2<';': p{3wm" sf :*ev1':=::=;Tzm Sf §:§a:.:2':rc§ {ET €fU:"nr:'1i:~3si<>::€:' 9? 'r3c<?:%;;;:,::-,=s{~:f E'.Ei«i:"" E~:~'c1i€1 e;><_p1ar"1.2z.i',3*;<>§": iss zidaiezrci {.0 Se<:'i,i£:=:2 85$ whis::h Ce:':%.ra}. E%ZX<:?ise in <:e:.'i;21i."z'": {"..E"J:.'§,-E3. Er; ~:>1.hez' w<.:-1'd;':is w}';§':«'~=,'i "i.§ ;§;{:v:.1g.:>;E1E':

{:0 'Ba <:<>:'1vc:*_3,-*ed by {he <~::>;;3»121.;za1iim'1 is that E.§3.a% ;:;.Li'§:.i:c3z7:ii'i<:%%5 [x..%g.?,%1iAi:?4__ exerarisixzg the r<3<.z1?5esi0'112»1E "§1I1fiSC§§{3'i4-iﬁfri "S}";£1i§' ' 11c>: 'g:j; ii1*£;.r3}£:};--0séj e:;u@s€.i<m.s« 3333;: in no way <:0:."z'1€%s; 25:7;

{E19 .1m:21ni;1g;;j cf {he phreisae 'i";1:i§i::V..V;}£" «:§§;éL.}.{'1 ' .§J1:*'2:A¥§E:§§§""e;:~a3:§?;'rary"ft: clearly 861.55 mm, the §Z}i.§ﬁ'1'{.i.(}E1I6-§§:S§:21.§:Lif'*.3-¥:AZEHfﬁ{} far as the meaning {.0 be :«,1i,t,ri'E3'L,1E::%:cxi&'"ta %1':I;§:}se;itf ;§i§r':'z_$e' '1'If1.<:3r'<:fo1*e, the Said m<;>ar1i.n.g c:§>=L;}g¥ bairééici :§':1j=i;.(5 'ﬁg-'}1cA:;:*<:xre1* it is used in the (3ii1Ei.'_17«~};%:<3i'1"'{.é';5:gV. by the Apex Couri. in Naviza be in conf01"mit.y with {he i1"1t.C1°;j:tr§3€.213f;i0A§ﬁ ;f;é§.:;1s:::%ﬁ phra.se: by the Apex Court as Wei} 'Eh'cé1'-ﬁgh {'30£.£:ft'., C,E€~a.r from me fellowing decisioxls-;. 'A21! : _''f'§f'};e Supreme Couzﬁ. had an C:C€I8.SiU1'"1 to a:0r1sidé:=z° mej'n;'e;ﬁi;'2:§Vg {;;:f.i'he w<ts1"c§ 'rate' in SUNDARAM AND cazmvazvy u 5196? VOL, 66 ITR 604] wrme :: waS new as ' 2.';1 :';£§{?i'i --

{PR1VA.ifE}. £§IMITEB vs COMMISSIONER or INCQME TAX, E. 26 "'f'?2é3 as3z.m'zg)E.i(m. {$162.5 {he €,{f}f£'$§f(E'_{%'._ "ram" $42515 been; i.£.E;€;'(I in Se:>c7£1'.on 3441' E J as m;é%::;~:"zi.,j':g§'_ ;::. j "

fraciiorz Qf {'<)I.'ai income :5, in em' kjz.zcig'§§:{:3*z:E:AT.V;{'ié:;§i "

warra:'zz..5w:I.. 8;; mg 3.553 of Il»}>Z€?"£?rKP;)'?"€?Sﬁ§i£}f:I.V' {he corzzlexé in wh.iC?'1 ii €)€:i§Ji,.£?'g'%?,A T«A.z]ir'i€4£::2£:£E3'€.{5ci'Egg'Meg; ' .' relazian bezzzreerz the f.Q.>§czbZe"é:';§r§;:n<2 cu%..f;€_ "

cI'za.rge(1 is mf"endeci.§ big.'.ffie._rela§im1 ?18¢d..:r"ivE}--§43§(:*'{jf {he n.a::4z,:re Qf' propcarzion (_g,f:]'}".<3cE:':g:_rrL T}"£€;'« §>;§pz*¢§s5ia:2 mm" {S Q}?--6*}/I in Qf a smflcfélrd or n1::3a,s;ure, Providecl igfzé :'Vis_.~CjC-r,%5tpiii._able by 1;f1e> czpplicazioﬂcgf a.:;}fééS;{:f;I;1¢E:§.,€:'§:::'g2'1dczI;<ii'or meassure. Ihougfia 3:,}"lOsé§£ d{.f"€£f'3'i5;j ut'C%)'?<:a})le income. it mayfae . Ci:1_éled":4r1.>g"c:érnpuLed "§Li,°a certmn rate. We : CLgree u§{§::I1_«i:-52¢ ffigﬂ Cour-1 that the rebate Q/" lax Cazjad" .:.fu9 .rédj;LCt'ic.r1 'c3ff §Tl£Ch rebate are essemially maiimfrs Qf r'n_eC::,:Lm32_.;r standards Q1' razle. "

'V AV"E)ix;rj5io'1jL I3er1(:h of the Ar1dhra Pradctsh High .A ;:m§;~:. ﬁg.:..z<:§é'~--;:gse 0:' CRANE BETEL NUT POWDER WORKS ~ C{§ﬁ«fMI.§SfONER RI§3PORiI'E'D IN 2006 (5) ALB LNOC104] .h.e§'i€ 'E.E;.:ﬁ €if:*?;'.t3§"'i"1":§§"§&1f.§{)'H ef the raze of dL1':'y in 'z'e1a§.i0n is &'f,":§_-f' _§;ok3'<'is=3 §§}{EE.'§}_{1ES Ci€f3i€f1"§I1iI12'£E'.i{3H 9%" 2: <1§L3€fi~§l'.§{)}'E w§3.€E.%::e;" 212132"

gg<:'c;:d}i-a 211%? :%x€:éss2=$:;}e 9:' moi. jkgziiiz, 21 E3i'..-*'iS§m:: E3{::%<:E1 of the in =r;%,....'»' ' Anc:ih:*a: Przzéiiégfz iiigh Cezzrt if} 'the (T2186 of COMMISSIQEVER OF C.EX..g HYDERABADJV VS. SRIRAM REFRIGERATION INDUSTRIES reported in 20o9(24o} ELT 2Q1f{A1bg_~ :{¢i'c1.V__:-;:a;1:J the QLI€:Si.§{)I1 w11e?;',Ir1e::r the pZ'{)(":f;'%:~3E~3 if an}.-* .t;_:"15:':§<3:*ijz;:.A_1é4:<:%r'1 ii1'--«i';_}1€"~V_. servicﬁé {T€1'":'{.I"€t 0? 'tihe 1'e$p011(ir3r1i.:'é1fié£§L;::2£:$.. 1.();~§ﬁ£if;E.£f:E?g€§§L1.I;i3 0'?' V s3ia1."t.€;':s by {he :.'e$p(>:3d€:1{ or z1{>1:';1«A21:z§{,fA1T 'if _v;;§c1s;>LE§§:

during that p1'OCCSE3 are e=Xci:~:éjb3§ gc)<V§cI-sﬁbr :1<3~;4'v:i§2:);.1.I_ciV §.;::E<§ﬁ:1 {he r11e2ming of the ex}3:'ess;i(3ﬁ*.._;}ti'c%i:::r1";1:§11'1a1%iA0:ﬁ: Oﬁifhéf rate of duty' of or {he "v:::,_Zuzr: .~:)'i;"tT'§§£-3:' fdr Vi1I1é3VVVf3ur§3os€s of assessment of duty' us<?:i:i in S€:é'i.if;)11 35GV{1*}_a11cI Section 35L{b} 23¢ ' ._ E**'o}Ic)w"ij1.1g'"11716-,,s;3..ici jL1r;igme111'. .21 Dixrisiotl Bench 5f the rm; "-§.:{:ghV V<:f:1o';:~.r§ tI'1<~: case of COMMISSIONER OF s1;§v§;mr;}§: "'ws.......z:ELH1 GYMKHANA CLUB rendered in ' 2 0{}9::S'ZT'R 129(Del.} h_«::h:i amt; if aha qaesE.i0n sf %iiz':'1,?€m1i.:':2-xiigjszli' I"é;':}€§J;.€;'.S in tile TEME? e:;>f aim; GE' excrisse: or 'i'.he vaiuéi C (sf ;_3;:;§3t§ss. far E'.E':.€= §.)i_E.£'§}{}fr%i>€ :33' 2:s3s<::;sss:'1'1e'1"1L 2::p§§<:21.i Ems; iii} 'athe- ~ Sa;:§§.;f€1*I:1:~} C01: rt .

25% 24" '.};'he £"3<m':'k:»a;; iooiigggh CoL1§"1, in fhe: {ﬁ?£iSt;':' of 01?' €.EX., NAGPUR Vs. UNIVERSAL FERRo._' v1'o§';4az;;I;IED CHEMICALS LTID. reported in 2099934)."Ei;i*'~::zV2o"{13gm-._) kit para 6 hérid 21$»; Lmdez':

"We have Ctf)fISlwVL'ft£;'.vIf""_a'>'-L""VCr§» ziiléx ringi-._o;«;:§r":ViefiViVi(5r7§$s' ma<:Z<3 on beI'2a§f__Q]'" p{l?'§._{r;'_§"~Q{}'6i_v aiso ';K3€?3_"{f£.s:{gff}' £:'h,r3 provisions of Secfgioﬁs .Cz f'1d_ :35zZ.(b) of the Act: of 1944, an appeal. o.f{€i*oij'.;:§t:3sed. by the r'-'1p}3€fH(1i'€3.:VT'Ifi})1£.If£Idlﬂ i:L3{:r1li§r.,V:"i.€'V_ it} High Couri: <2xcep_{; L111 _c4iVr"rV:.{> r'i5';;u oiﬁer £;hi.r1gs, to the dez:'(,5."r71ir1oz;:;ioI2"of" oIz%.._i;. q11;<as£.io':: ha.ving {I relation to a_2';"he roi,io"_oj:cZ3?.;ig,o}'*..g9c<?isc> or to thee uaim: of goods ' pz.£;_;}os:é$. V '1cg,i"_ "'.5{$:$essz71er'1r,. Section 3511 lo) protidézsy i:?i<2I:uz:jr'1' againsio an order passed. ' "£25 i.?1e"'A,_opVéiZoVioe Trimuiai reiafing among other ?2'»if'e€r1g:<.;; to ifié'iii;£>V:;ermi:'1aI,ioz'1 of any quesi.ion fzaving _ '::7 i'o{a:";io7--1 to the rate of d.u.ty of exc:'ss3 or to {he 'éocsds for pu..rpos;c3s of osses3mer1.£' Luozdcl.

{.j:é3':.o§3:.I1e Supremz-3 Com"z:'. Si', is, zoims, criszarfrom §"f'Z.£' " g_)'7or€ss:aid proviso ("feat an otpperﬂ o:ga1'n$Z:' an orofrzr passed 33);; iihe App<3EZaz'.'(:' "Frz'ITomm:i rolaiing, :'f)iI"I?{)f1Q o:':;'o:or* §.§'E§?i§}S, so z:E'2.e c£»a=E.s3:'°zrz.inozzion of {;z'2g,; cgz.:.esi.:'on fzazairig :2. :'eEa£.:'on :0 size rage of o'.z.zz':§; of eaxcése or £0 ;, §U,. -

213} the oozing of goods for gmrposes of osse>ss:rxm'f1:":'Vj wouid. he {:9 {E253 E3zo:prer7'2o Court a.n.:'.i ?"iOf_.-?{E1{:. Co1.n"z',,

25. 'PE1e Apex Cour?" in {H6 £:a_s::-A: of' -9~..

COLLECTOR 012' CENTRAL ,r:.fXCISi::, "i?ATN;§.-".LR?If3I5OR:fI'1§}£iV'IN .z99'2'{94) E.L.,:z:456 (so) ciésxlggg wi:h"'se':a:;:--;a11sisxxbj of tbs Cemzrai Excise Act, 19v<i4~~..k_1as_«he}.d ufrdei' :- "A perusal of 'sifizs 'said' c§{;z:2s7¢..s'E;ou:s Zfzai, an appeal lies' {'0 i:h;'s" 'C<>z.$f;'*f. "o;éo_{r1sff. afé'»'c;rder passed re'-,'>.'Z. cL{..2'}1'o to ~£'.1--'.e3% d£3i.em11'na1ion Qfozny :que._<;£:io;i"%e;:{qii:1_g"£ir:{i%1e'rate of duty Qf excise or to z:'?A1'«':>_v'aZALz.e V§¥jood.s-._jEir {he purposes of ass«3ssmeni:' _ Sri.Ri:;zJir'1deVzj'V._ }\-To:i1ibiV1 as submittied t'.h.ar; the friipztgrzsbi'=::;r@§*_;'_pc1ssecZ by (he; i;rib1m<:zi relates to L{ci£::;e of goods . The said quesiion reiaung Eo « 4 §o;."_ §g:3ods has }"is:Z>b:>(3Ué3I". arisen on Iize ciwfms; jiof' ﬁrzcf of excise duty su.b:1'zz':'£'e::i by {"3262 af§oé'§I€:I1£. baa: ore rho Assistani CcrEE.e<r£.c)r, In ouz"

.o;;€:1£c;i': {E16 qz.:.esI.ion of v::zi.uaI.z'on of goods in the H {3'vf)I'"£?,€3XE'.' of 5: ruggfzmd. cazmosi" E25: rezegornziod as :1 qué3s2'z'o:'2 f1a.v:':*zg; rsiatjrion Io §.?1{g noise of {he goods s gvo 30 "far {he gréurposest qj" <:1ssessr71ertz. 'Z'}'2.e €zssess;jr%*:;;;_%*;<::Vj:

had btféffl. c<:z11pZeieo3 in the preswzz. ::c;_<;<3..§é;?i:i' *' assessr'2'1en.z'. .:>rd<22's had a.lreczdy beer': is only wI't<--2r1 the gcrods; were reI,ilz?ri.ed. A_ii§,e ;:z§§{s'{:';;r§ ragjflmci az°<;se. W€3 are {.i'E£"f(;fiﬁ')T(;5;."'A i.:;'5ia}:§I.é: 7 zfjhe C0n.i,(3r1i.z'or1 Sriﬁavmdcgj £\fc:rVi9;§:1 '{:'E1g:,: 'Vgzgfggalgs are maz'.ni,az'.nabIe z.:r1(1)e2r' (I3} 'e.3[' I.-71¢ Secriion

355. Qf the AH.' ve:e.g.d ::'}1«é;"'{=;;;wf_g;:=§§iE3._ are ﬁiiabiér- :<> be dismissed" ' L _ .

2,5. '1'heA,DIVISIO1\f_ BENCH "GF"-riirgfs COURT IN THE CASE OF Prﬁﬁrmjgz .i3.Ritc;21Tjfo1fv"-'ﬁ:gL?i1DMENT LTD. ---= VS WW U01 re.-gis:1vo1§'1*;é?;z)_;.r§ﬂ .i':9w9'.'§VV'{.I'0.{))VVVF:IJF1' [Kar] inierpreriing Section 35 L, 0f:'1:h€:._AC§. .iés:§ Ci~ aés' .sVj.iidg§;.i. :--

V"'I+V'vr'c>xi';1_ = if-Egdirzg Qf {he above pz"oui.sz'or1:~; ' '«:o.r1€aiu;1er1. i'r2"'S96£.io}1 3511, of the Act, it': seems clear £16-3, us» §'I1a£'é§é}é'z'i"§I'orze Qfzghe questions raised be--,j_fI:>m :§'r£§§'i:::a£ for 5Z.53I.erIr2ir1aI:'ior2 a"el€1Z'gé 5:0 5.: rate: Q)"

{:j:'é5<cise or 210 {ha value Qf goads jbr ihcs p.;:;jr;§n::%:sé;§s Qi' ozssessrrzerzi, f:'h.er1. £7219 z'er?2ez:ig_.; by way " {3f";a;}p¢3ai age:2ins{. {he :'):'cI.e-32*" qf"E:'§1.e 'I'r£bur":.aI can be éﬂgg b<3f}:>re am-,> SE1.L§')I'€i'ZI'FEE? C<Jur::' a:'z.d 321621. {Tfi£4Z3§SE,?:E}f'2: ca:'m<;r:. be :;z.i§jec:i;{3{£ 5'0 zihe Ac§.m'sa?';; j1£i'ES{5iCZ'z'.(}?1 Qj" 31

:,§':5;> Pfigié. Cmm'. Keegging in 2:36:12 {he $pe::;'fie:> Egiiff ~:v:}r2.iai.r1ed in Section .3536 Off {he Act. ;;:%--:£§§% sfaecgficaliy woviéies thcu': an 2:"i'2<2 said {;:zIéa§§':.i<;:::.§"

per£"(,>:i.m'ng 5,0 rate :31' di££'I'§j artzcb z:a.iuc:%" "§?;;::§£S rtefimar angg TQfr2f€f¥?C@ {ran be :'2 1::g;d£2;_-f:=T;,{ :'§"?'"£'€,.3'?T'ff1'§E£ﬁ(3I.i""-».A__ .' nor can be £taiZ.e*dj3:}r by Hfgfi E":{:iir£""

$USTOMS ACT 27'. Sec.ti0r1 35G(Q1.$) .1116 Act are in paranzateria 12;-iit«§*L_S-Ezctiaipn €k.3fiC§~, 3_._3C':E";Of the Czssmnxs Am. The Siipi"'EIT;§€ {j3,:,i1*':3L_hadg«.an~_ V()'{;C.:?1Si()Vi'":' to inixzzrpret i:h.e: Said Scct,i0n 185G'TA21tfx__c'; :1L;.:iﬁ3'€i;' af d€CiSiOI"1Sy I--laweven i,h0L:gh not in an. idé*a.Vt.i't:«gi1"'--;11'a.i.'Le'r, but alnmst neaar' to the said n1a,t1t:;:_v intéi'p1'e'£i.11gV-_the g5'€--:'§3ve:"s of the Apps-11aI':<% Txiibtmah with V' ._E'€f€ﬁEf&':£'"1iZ?f€.AiE2».,§.h€ Q;':ﬁi'1'ie3---------7c:l1.i€>1*i ei' 21 special Bench and an <>1'din2u'y _ }E§'::1'}ei%i'1.. 'V*.§;hé"VS:§1p1'<:1ne Court had an z><:<:as§i0n 'E0 {1{}ﬁS§d(if§" the x-r<~::ﬁ;f}é;3.m§;é '§a;?{:z%i'is Lxseci in baéh the S€3{'.1Z§O1'1.S in the {iasﬁ of" NAVIN MFG. $2. TRADING C0. Ltd. Vs. CDLLECTOR GE reported in £993(68} ELI' 3 $63 1111538? the €:a:si'.0:1'3.s Am. '$3628 Apétx Cm3.':*'%; hérlii 21$ uE"1C§£:T§"Z /..

3/ /).i'§>\»r' 32 ""I'he m;2{,r<)z:ers'y, El'ze§"{,{f2"3re, reicziizes :53. V' meamng 10 be giver': :0 {E153 T_.x;i2r<2.s§$é'£.<5:L}%1---A "deIj"ern'2i.r1a{ion. Qf any cgue:-:{i<)n ?ZC{l)if'I,g :3{-~%7£;'i€}£.ii€}'I1: 1:0 {he rate {If duty qf {7:.a..<;:.c2rz2:s: Qr {,5 :h.e% :;aiz.:--r;3_Kgff ifié' ' geods for pzzrposes Qj'"cz3sessf';=:;erif.'. A' It .S§>s?;'!--? ¥.Ti'£~?_ 51;; zfhmi the key lies in I.?1CT_z£*:qrd.s film; she?

assessment Zherem. Wi'2e}'€..:i§za>_ Ci)T}j};';"{CiF:ffF1.'t;*:€}E1§:(;§3 the d€1';€I"T?1i?'IC£fifOI?. Q}'T«:"im.g qI.!A£L';8:{ii€}T~3 :{}1é.fI.]1(1S a' %éEaI z'c)n to the mic Qf cz4sfé:?19- c'1T:,;:f3::j&:v%j1§ir*$1.21? purpo$es Qf assessmem'. lhai in-:;.s=.: '$331,; a. Special Bench, 14%;!iére""iVi}£€ V'a;:1pg§f1E involves the cieterf'fnir:_t1£:iE)i1.7qf dag. xqu¢.§.*'j1'Or2:, ihal: has a reiation to {has T:>Tcz:£.:,::»é qf'§gE;L?d's*;fbz* f:'iie_Wp7i',:§rposes Qf assess;n1en.€. éfhai' 'ap[) e*VC:f«-- heard by a Speciai Bench.

Cast-35 %i"i1.ai:"'r'eiC11{g-.. rate Q!' cuszoms dutyjbr thee

--;<2L1r"p0.;§e':.s Qf1"'ClS$'€S.';'?TI€T"Lf and which relaie to the V tgfaituzit Qf' g<§oci~3--for the purposes Qf £ZSS€SSI?1€I1Z,' are .r.2QE::i.s~:<3 C'i*ég;_ ireaied separaieiy and placed bgjfbre . S;ié3::;_'.aE.T'VZ3ér1::f1esﬁx' air-3(?::;i.(;r'z because {'E':.e;;, more Q1/'f,€'ffi"':'.§.::1KCifl n::}f:? are Q)" :'mp0rZ.ance 1102:' 0:13;; :0 {$16 ~.£:'1':gf;orz.ers uzho are paziies Ei'1.ere:0 buf: exist; {:0 z2':.ar1;; oifizer imp<}r::.ers who import 0:" progycése {.0 :'.2"r1_p<.22'£. she ' $Ci§T"£€;' (:2? simiiar $30523. In zftaz €E@»:7ist:'.m'2s zgf CE?ZGf§'I' in szgxrfz. ma.?'.£er;5 u2<3r.:.Ed §2.{we z.z,==id.e a_g:Jpiic::zi,i0r3 {flag} 2;

3%;

/' "

// are: by {he terms: 531'" {he ;<.:£,:u'.:,.zZ:& {'9 P26 re3z1(,ie>reécE.'-£€::I;.V Special E3'8I1:';',¥1(;'S. 'I"'}1<3 phrase "r<3Eaz':i£nf:e i:(§*"' ~.'i;<;-.-- 5' ordim:..r.riZy, Qf wide import but, in {ihg ::r>r'1: €.;>;i:

use in I':'f1.e said rsxpressian ir1'SAé-:*'Z.i.(;«:'é«_ i.--.2Q.C,_ .r_m,.;SI. < be read as rnr5ar'1ir1g a d'fr£?c::"_A_ATcirzd'~.p§'0}<2;1fg::1{¢~ ["'¥ reZa{,'ions:f1ip {:0 ihgs rate.'bf.duty'a_:2& to i:'E:é'-;;aE:¢£_e Q31' goods'/'or the: purpose Qf c£'s3<}::sr:1ez1f.,~'.'_ - FL1ri,he1' at para '1A__l."{;hey_'VA11e_1d21.53 ?,371*1.:§€1": "It. will be seen f',h:I,'i, Si£b<'L'3.(£b'§;i§:J?"§ {5} uses the said. e2«;2:r«rs:ssioz1 'dg>z'c{;=:?zi.;1:aif:a;1 "Q17 any qu.es€'x'.o:'z IIavi.;_vg is u?"€35KiA§}iji'.F)?'l' __:'?'z;:.. rc1._£e;fcf duty or to the value Qf "Q'GQCt'.-7: 1:5; ¢i::,;I;}1<-3 "--purpos'e~~v Q17 "&zssessrnerIt' and the P3 p.gartaViTi"ori~.._Vé4h@ré'::Q"provi§:ies 0. cie3fim'i1'.c)z'a Qf it for z:?71:Vp'::zpo:ae.§ bf 1:5f'1'ii-s Sz.z'b»seci,ion', The Expiarlaiion _:3:;ays'"'~ ifhai. i';,F_1é~~--" expression includes the d.é'é's2rrirzinC:.£.1Z9;f;__Q1'.a c;uesr;ic>n. r«:sia{;:'.ng 10 the rate of ':9 {he Liaiue Qf goods for the purpo;<;e:~; Qf V ' :2,:s;.:_'esSr;:éf.z£': E0 the ciasgg/i'.r:a€.i0:'2 Qfgaods under the 'f'ar{ﬂ7_5;fid whei.?1ez' or nor". {may are COi!£?¥'(3d by an é;w;er%:g%§!:'io:1. n.o:"{§j"ica:ic3z'z: and z,Lsi1e£.'her the 1,:-cdue of gsxéds for {has purpases cgf casssesszmerii shouid Z36 mzfzaizécteéf or I'€{"iE;€{'€3€§. §"?.avz'.ng regasﬁ Z0 c:{2rz':'czir2. m.o,€.f;¢3rs Zhcszl {Em sezzfd. ﬂair §;2r0z:i:§es jbr. AiZ}2.<::ugh. 9: _ --

¥ , "

/-' 34 this £')<;)Z:2,:'2cz:'i:3r': egcpre-,>5;:~;Eg,z cm';/"z'nes éihe _ d.<=,ffi.r11'{.i.orz Qf Iihé' saicf e,¥pre$si.:3r'1 {.0 s1.zf)~;s;.g{:;4?i:3??éVV'{f§3] 5 . ' Q)" Secimre; $291."). 5:: is pi'"€}pr3I' z,3'za'z': the e§{'g:)uz'es5Vz1bi'a A used. in. the other pans 53]" ilh..3";€;af.d, 1-Ecij $4i'*z1i;--iVz'£{iV'?;r£:j. fr1i€£"pf£3i1€d si:m'lar£.y. 'I'?2e'-._ s:+;m:z:;r;;, c:i:;§fir1.ffi'£é§':t:_ cax:?.»:<>rds uziih the n1eani:2g we" .f_15:ve giyﬁn . 1 1}'1E§ said €XpI"€§S;~;iOi'1 abaue, Q;.2'¢:*S'I.i(;r*:..s'~-- TfCV'fCa{{ii:.1'7,'(;i 'f§§ {I$"1.§é rate of duty cgaci Il'(3VA,-~§:.I"j€f.."V*.L?'Cs1~({:£€ gagcjgjféé for purposes Qf é1;::',ev. qVr.;.est;€onS {hat squarely 'fall LL:i;I_13_:r'i ff ne~arﬁ..ir'igv the said e.><prc>s$io2i, V '_-A !L:E.l'.'S}C>£I:.!:i§§'«: a5A"1§:b?J3 ..§:.f'1é "c§ﬁL$s§jE7CaEior1 of g(30ds"{§r1gZ13$';'i.0"r,;;h§z:F1,gr {Jr 21:32: are covered by an éxei§2[§!ii{)ri" 'rTt<)ViI@'v;i'c:1i}'z'tj1'1 'V':féZ'aI,'es oﬁreciiiy and : Ypz"oxi_Ariic:f¥;2Zyx I:'I7.§9'%§;tte_ 1:;_fV';1uty appiicabie thereto ﬁ'}«?..II'f)(;r5V8:? :€}f "Vi/hether the value Q1"

goo'ci.._sff<3r }.'):l.I.I]!3I{?§SE;':':§ !f3f assessmem. is recmired, to be ":'r;creaséd.V_{if deérreased is a. question ih:::zI'; re-,>iai"es bjireéilg az'1éi ;bfc5,xiz71aI.'eIy 1:0 {he value Qf goods for 3 _ f_;"«'i5iI."'"_? €'):E3A;t"3VE;T".{§]'v <:z5sessrnenIl. The sI'.aI:u!.ory d;QfiI"2ii:i()n; :::j' {he V'$5ii_c£ expression. ir1d.icai.e$ £:'E":::2.i; it has {.0 be zsféécnz! «E30 limii" his application {,0 ccmes U.§?1§3?"(;"f{)F ziiw "p1§:rpc:ses cgf assessrnerzz". qu{3sf.z',ons arise dfrgzciiy and pr'e:}Xinza.{.e:3ig,; as to zhe rate of duty or 2:329 uaézze 53;" {fie gc>o<.%& 35

2. A1. para 3.2 ihey <:0:i2.c:*:1u:i:?{i 21$ m'1e:ir:2§':

"Thz':e;§ fiwrz. is me' §'é3;<::2':' j3:3z" {I123 §3i4Il':,_¥;:*'{7E:§'e;5§'§VV'~.éC.2:?,:»"';V':. . A' d(3zferrn:'r"zing z.u?'1.ez,%1er 9:" nor. an appeai $'?2:_§>zzE§i ileard by CL Sps3»::1'aZ Bench {}f'\"CEGf\r[:

110:" a re: 'e3r(3nc<9 by CEG;-YE' Véies ,;;(:, €:'£;?.:L'r_{: A' and w-fteiiher er noz'. a:j:;appr2cii= cZi:'.:f»:-i*:";;,: f.(;: the Supreyms Csurtfmm oz deCié'£oz1 Q]: C--,F:}'€3A'F:_; fhks qiI€SiffO?"i 7'eqm'resj__de{errjr:im§::i::m:iiavé is --dire¢'§: azzd proximate relai"i.o::, j*3_r assess meni, 1.0 the rate of duty i:;.:[i}':éé:'g§_j(_;d.s or :0 the? value' Q}: {ﬁgs _g:_Uocl§$. " V 38, """ - t.t§éE1;V CbM"n&1ssIoNER OF CUS'1'OMS,.

cHEN1 vAi . \>3_* KRISHNA AND COMPANY REP(_)RTEL'..IN I9} ELT 4(SC], the question irwolveci " '~ wajé;"'whﬁeti1§:r {hE'"E1€~;{%£§«£§S€€ is; liable to pay i.I1T;C3£'6-SE under Section V €§i'§;?;V}TA {;f "{.1<i_e~ Cu_.ssio:'11s AC'£.. Whey; ihsz émp<:;si'éior1 ~01' i111€:'1'€SE. un:*:':=.-1" t.§i:éf'j_2§'1"areSai<:i p'r<>vi.ssi0;'; was ehaiiengéjii before 'me '§r§bLm.éiE.1 t.he 'F:'§bLma1 Egelci that BESESC S{?heme havisng been §_§e:d.s: £ip;3}EC21'{)Ec3: €19 éhés §:{C}€}{1S in £;u€3S'i::%{):'1, the <;_1,1essticm 01' g3ajs,riz1.:3r1fé. ef iniarest W<>:.:.1.d xmii 21:'§:'5e 21$, 9&2} EX§;:22:is;':"2I1 the said '.

is gs //E 'mr' 3 €§ m'dm: like rs3ve;';z.::3% pm%f<;=.;'1f¢:*£1 21:2. 2;1pp<:2:%.1 <:§iim<:'f',iy {<3 ihe S2.:pt'<3r:1e C{)LmL. undear S€<:i.ie:>'n 130$ E}? *£h<;*, A<_:t.' wh.i.ch ctéiagjxi-:-3 {Q be diSﬂ}§S8€3d.

29. E1} em case 01' coMM1s$Io_NEfR '£21? fjUs5T!)1J§1f§S.:.{FX), "

MUMBAI VS. NICCC) BATTER.I:ES'VLE_.i[MITfEI3;"'v'!§E1f<%)R'§{'i?§D'iii 2001(129) ELT 292 (SC), the I1{)Y§fiC8.U£}11 was granted 110 earlier a.1"1cviv atV. vt§1e stage of Clearazace of the {_'1_ff.h fhﬁ!$>éQ§vd'~V§)€I1€i"if. was denied Lmder the Wit.h0ut. assigning reexsmizvs. ._ -A #11111. with the said aciion and €X't€E1d€'€i"~.ﬂQ1€~ V.1?iI't1'1 Co1:1.sig1m1<:ni 211.550. Aggrieved by é;}1.91f3 xsaid €V)'£.'.§;éV1:°V of the 'TE"3:ibL1raa1. Elle revem,1e preferred an V' ap»§§€:3\§ {Q _3;E:f:§_ Su§3re11:e Smart e:1i.I*ec4;.1y Ulilfiﬁf Stgzcucm 130E} sf ' .é.E¥57_ «'§r:%. ' .. ' V V L in the (221536: mi" COMMISSIONER OF CUSTOMS, A' =._}z's:EI.i;% 331,3: VS. PUNJAB STAINLESS STEEL INDUSTRIES, ~ ....§EPORTEE IN 2091{132}ELT 18536}; Efm:-? aEk%gga£,i::sn aigzaixlsi, 3 S: // C»?

ml Ehéz' ﬁSS~3€S':3€i3€ft W213'; {.112-:1, {the ;'gr;2<}::is :':X;.}a1"'i.c{'§ :,;,nd<::I*.Vi.h_é=._€>:p<}>:i, <Jbiigai:i01';. wssm mis«{iec121.1'é:d. In 2:5 much 212%;-~ he:

1':1ai.@ria1 of i:";£'€5:*'i0r gg;;"z1d{;é 321:) §EL1e3.__Q11e_" :'équi_;'eEi' _'iA:_1 %;.h'€:» _ "

ﬁL':1l'Zi'L1fE?L(?E,U.E'Ct Gi' u1;.e11si§s. The said c}E1z1'r'§§_é on {he basiss of ihe m'pc.srt .:;§§§:;§.:s<:"z;*?- ahd ;t;h'é were ccmi'isCa{ed. 'Fh_€ by the assesssee bafore 11%: T set aSi<:ie the said orde'r. Agg1'ie:v€é_<b§,f 1.h¢.'S21h'-1&5,' :v,r:Ei;'ec:i1y p1*efer':'ed an appeal :11-1.§:i<e:§'--: Q? heilars aim SL1p1'eme Comri, §1_r;1v:1v wide the order 01' the 'I'ribLﬁ"3§,:1 ._.:%:ﬁ§j5'«_";f9Vs_{f<;r¢d.T'King: . cjrdez" of the C<)mmissi0:1<3r of Custon'1'§;V..L<' . y , 3:. _ _ ""~VI:;":§;¢1.cas¢'~~-bi" JINDAL DYE INTERMEDIATE L1m'1*z;;§ Vs" ""~£3'0LELCTOR OF CUSTOMS, MUMBAI P.€.l§§P9Rfl;{'E;'f§h' 2006a 92?) EELT 4?1(s<:;, me '§.'ribuhz1} had u'ph7§:id ﬁfdstz" of the a1.1%h.01'ii'hie:3 and denieé ihﬁf {-32<emp%;i011s. '§h<~:: 2~:s;:'~§:;":=sss€<-3 pr@fe:=.r:'€<§ an appeaii '§EI1CitE'1' S<3m:.§0:r1 130$ of Ehi? " E&{:'§E"~«i;<é the 8z:pre:z1e €3£:~u:*i:. 'F'h{: Su.p:"@m<: Cazzri. sci. asskie ihét {)1"d€3§" 0%' '::.he 'E';'§§3LmaE and held i'.ha.i. {he z1.8ses$e:3 i5s"~:2*,_::-:'.i_i.i~€3<§ to 1',}'1€ b€I1(:E.f.i'[ of s::»<:empt.i0r1.

32. in the case er coMM1s:smNER{ ic:5:f;:~m::;:.}1s, ' NEW DELHI VS.

REPURTED IN 2oo':»(2__1 6} EL;r:5a:§;3(3_c:),"' Imvalved was wh€1;.he'r the }!i0Iis;~1¥;.i0n 0% the Exim Poiicy and «:tc>'1"1::eqL1e11t;iy~v }i:fabE':é duty. The Tribunal Exim Peiicy. in an apgpeai _'}_7V:"§iV'=?-:.1fi:.x--L'* V;1'§«;_: of the Tribunai under Scéttiidfx 1.11:: H$11pr<~::n1e Cmlrt reversed the findingﬁf §;11e that assessee is guiiiiy of &riQI§1ti':3g,§; Paf21"~1,S6{A) (Sf the Exim Policy 1992-97 and ihereforsg 'A $11163' e1fe?ii;iTb«Le {.0 be assessed amder Tariff Hctzxding 64.04 Elfid .£1{§{,:0'§;£§i§§§§Lf_§1j§f, were iiabie is pay {$111}; of ELISEOIHS at 50% %~ CW} 33;' 15% ad L?C£l{)?"(,'¥TE 21nd the 21.s:ss:s:~3rs:e was not: szmitieé €10 ;:3(>;':{:€S:~sib:121i 1"a;£e mi" duty zmder N<3%',if'i<:ati0n. N045/§4~CL1s. E.3.§.994 am} ihe £i€;>a:*i.r;1.a3§:'£. was; :*ig.;,§h{ in fi::gm}§in.g $431116 8 9%.' 'i1he Cus'£.m";'1s; Va§2.:a€'.ior1 I,{L31{f$x I39 33» In COMMISSIONER OF CUSTGMS, TU'rI€§GR;f€ VS.

EDHAYAM FROZEN mops, REPORTED IN gféosi 225(MAD), <}bjed.ioz1 was ézlkeiz reg.ga_,rdi.r1.g tire rii':ii»€ﬂt;21ii1;:ii;.i11:35; tif _ "

the appeai 'zzrefcyre the E'~Iig;§: CC}iiI'iE."L1ﬁ :C§€%' Custorns Act. it was hekci t.li§ t.'--~.::§§;a% iZEVO1\-'("L'd in thig C388 dogs 11:31; ;=e§1e1f:.iEﬁ:1'~ of duty or the value of {he assessI:<1e:1'{. and therefore, the aytpegi xx-j.:":'ss"ﬁ2é;:rita.;;)1;}l*$j.c, vfE.:';i.'#;'.¢i""C1L1€S1.i{)11 involved 'th€1'ein :i'S'"§.11so fish and liable to export Cass Act, 1940 ' In C0:11i1€g_ to "relied on the jucigmem. of the apex C<:'*;1ri,:'iz1 case wherein an observation \,x,rasj,;:12;1.ci{: 't'haf',_1Ihe case did not have a. direct 0:' proximate " ;*e}éi'£.f0f: fe1f't§i;.<--: purpose of assess111em.'t ei¥;.he:' to the rate sf duty ;£;3T;:i§%:z1-?5f'i'é%Visﬁle' said gaods :21' to aha 'mime i,i§';.e.z*c:<:siZ .5-X21 §}3.a':'. Q16 5§§{§'€I.iE,i.Q_!:'E&}.{:"€3§§.€(f4{.{)'E"S <3r:1£:;* céici was 1:3 <::«;:11£'i.ssca{e ihe Said g«;:oe<i$ " ;1i1owi23:g__§"£.h€ 218388866 option sf fﬁéﬂﬁiliifég them upon }')8;}f'l'I1€I1T;. &' £31.? fi§E€'. <2? RS.iG.,1OQ€3/*3, 'E'ha't the 21ss»s3:%:~,;ssé:€ migm'. zwaii of ihss __:§§)':§m1. grvagz 1.12:? fine and ﬁiiiiiif Ehe said g_:_.§<}<3d:-3. When {;:m:=::9at.i::>:':

1%/_/, ..

iii} as 110 the :'a:"i'.<: Of dL.1§:»,? 212351 "v2.tIL.:s':: for é,h6i §}Ll§"§.){)S€', G?..«:iE:§_E§€3_§E»VS3E1'1€;¥I1'['. n1ig._§h'é. possaibly arise is far :00 m~:1"m':«t'e .21 <7<):1'z.i1f1g;i;?:r1<%j;?"--i[l:§-- ..s3aT:,i_s:ft§-Y the test. that laid dcswr1. "I'he1f_t:*f{>:fz_:z ii. _--$i:§é:i:is" 'E.hai._. t:'h'e;~:

p:'i:n.cip1€ Eaiﬁ CEQWH in {he said '1:€;V;;»§:ti;:;

of thiﬁs 021864 where ques'£ii«:)1':« _ :':?xfy":31L;&§. Vﬂfhﬁiihél" fissh irxethldes l7'[f"3r_)E}¥..§.E§{3§'__'_%ﬁV.:I'l§' €.ﬂ7"i_»1._»'1.1:~*s'£..'«ja;::«--<V%z_"-:'v':r.:1.*.>>a Uélikd ass 5511011 the CmstaC<~3a:15 'av{)11}:cf~';;L?}'€;f\?Vi§§E:i.Eizlﬁégiﬁ«.g}1CE mchu:1(~: P1'a\m1s/ Shrimps and hgzrlgée " §1_10u1d be regarded as ca fish and such meaxling incorporated. as Item No.7 fa} 'lh_<:-- iitsih-a_ 34,; " in _§;1'1fé 55.33. of COMMISSIONER OF CUSTOMS, V' Nﬁtsr mslﬁratg VS. """ H SONY INDIA LIMITED, REPORTED IN (SC), ﬂ"£€;'. :;ues'L:icm;. inv9}v€:(i was 'W1'l€i.1'16§' *:'.hL%;>.. 'zias-%S:=:<:€ had mm r31;i'i'."€€€"1 breaﬂ: Uf E3>s:'.im Peiiqn .' ..Ufn;i::12:1;<§13,r, {ha Tribunefi heid ihaé Lh(:re is 1'19 §:>1'e21Ch Of Exim '§'3{:~1icf;_; zmd. {:r.:v:"::::e£;2,:s::1E3}7. HE} {iuE.:; was pzzgid. The §'f;i'i--'"€'§11.1éE .I::ggfg:°i€%,~'<~:*.::i by £336 saaigi §zJa::Eg::1s;%~:'ﬁ. p;f<3f'<::":'<:»d. £:?.E'E 21§}§)€ﬁ£§ "m the sSL1;3>z'em£-3 C<}L1.:.°i, %.iI']d€%I' S€{?I§€)'f"1 130$ Q? '§h.e A(E"§.. 'I"k:ve:V_TS;;p:°€n1€ C{}'UE"§'. upheicl the arder #3?' {he Yyibmlaii.

CONCLUSION

35. The1°et.'«:}1*e, the f3}£pI't'3SS§€)'E1_' 365.56 of a s'{a.nda1°d or 113:-:e"1ss1V11*\i~V-..,rgatté; 'gm énzposéi, uauaéiy for C,L1.:':'em. Q1"-V" .§j§:{tL:zj'.t"Vé§:1?£'A. _§::-§ﬁ§e:r}'d:u1[§'<E','-spiiszéad ever 3 district or other 10623.1 {mm an amouni payable far ";§§»$;7eCt of particular pmmises' V":;sﬁ_r to be the price or aIr:oL1.;f;V{'Sff.z:ixé§1, '.E'he w01*::§ 'rate? illciudes any tiiailg "C1'_ué, chhargc. Ef; means the $03.16 or an1c>;,_ujt rzgf The: V»-*01*d 'Ema' is "used with

1.-.1 {e£"e:_ffi:r1<:e both 1.{§a...rx;er(:cn¥;.a1ge or p1'O§_3()}f"iiOiE Qf1LE1X€S, and to a V <:r3.";%;a«21A1;1z>'ﬁ'~?_35.&7. §51':<3periy; $Ra§:«€:" is 'used in an ACE deciarmg that 'é.23e"bs:g§'is12£f.'§\r-ya? z"x$se'rnb1y sha.EE prm-*ide by Eaw I-61" 21 u:':if0;""m a.r1<:E equal. ':33,-3 af taxaL.£o:: and asssessmerztk app'h'.s:ss is the * g3§s:9r''s::.r;:32.t.ag;§€~: sf fixation, as zzseci in C(3;1r1e<:1;i<}:*; with "i:aXaI';.§{>n' and %;g::: "éhe %.raZuat§<:1": of ithe p:'0per*;'.y', as 2:553:53 in CGU£'E€(';'Ei£;§i'§ wiih E 2/ E; 1/, .. .

»§§§ :?<:%i21é.€:se: «:§%..m:':{Ej; zmd §:~z'e:>:<imaE.{:sE.y 1,0 the "$326 {if 5311:}; appiiczzféjie 42;

'z>..:+:.se:s:s:1':€::%::'. it fa. V29;.1'L.1a£.§{>1'1. emf <-3:ve%:"§,! 1":'12mi<:-5; €fS'K'.£}.'[.f;'x{;.},'_ é:~:;f:'£.1.i:":g_g d€}"E--R«'I1 §w\.V esvszzg,-?' one sghaﬂ pagyz or 1:33 <:h21:'g;s3;d wiiﬁ, I:{3.'_'§i:§'1V§,',.fé%2{. B}; {be usse <3? the <:xpr<:%ss:i01': "raw a 3.'<:i;1§,17.:)_"z'2...i:iei%.;v<:e:i 'aha

1.a>;ab1e i3":c<>:"ne and the tax {?.hé§_':'g,,§€:%dH "§;114'§:%r"L<:1_§.?1c1.,x %é,£i: i}'16' 361211103": naeci not be of the 3:321} {fife (if';}A1:C}§:)AE)fJ{,iO%i1fﬁfﬁ. i7:"z*:c:1'i;;'{:§i*:~.. "E"I'1.;{:

Ei><:pEa:1ati011 to sazE:;«se(:i.i@:1 of 3${tiE§;?:_: Bi' C<:r1£11"a}. Excise V:A.V€T>;L3':"'f?.§5Sic)'ri" '*-.§I1,£Z}:1.iCi€S the d€.terr1'1i11ati01'1 of .21. qL1eé;'ﬁi{)n. $211.6 of duty. to mcss value of Sr:r\r.i<;r3.- _.f<:>1° ,1'.'E'1.'e -- é§5 s,e$srn€'111: in izhc:

cEassifiC2.'{.iQ1j1. "u2V1'1'*'i"1f'Vf" arﬁ Whether or HOE. t,h.<:-zyr :;{';fvC 'a:r}"e:§é:;I}pti:»;1 no{.ificai,ic>n; and whether the value of I:,%'}'%'3"~-':'V]"f')'i_ﬁT13()S€8 of assessslxaené should be enh;1i1'Cn£j<;i OI' Iediitiéci 1V":aVi1t1.g regzuid to certain n1aiterss that 'the " gait? A{E'i'%:'}?1'€w§de$ fart. Ques*;:'i0r1$ :°e:E21t.§.:2g; to {he ram»: of chaty and %.<;._= 'iE"'}sL'. "iT'?M;'E~if._§3f~ Eiervim £132' ;3L1rp<}$@s 0? E1-f5S3E'.SSI1i1f3ITL. awe qéx.5;¢s;§.i(>::5% %'.h;-31 ssquaxreiy fall <.vit'§1§zz the Blﬁzliiiiig 0'5 the saié :3:x§31.'§3':~:;$ié;11. A d§.:-"s;3z:'i€ as ':0 the <=:3.a1s;ssii'i(:a'{'.i:1:2 of Servica and as _ 'cg :>é§f;{t?.§1<é'1" or 220?: meg; 212%: «:*;e::>"<;«-*§2':"::2~:§ by an €:::>;c;*.m;":2€i<}22 §;{>:.é§i{:a:.im": 43"';

'Lhii'I"€f.{} for pi'z1'}"}{)S€:'_§ 01' :':ss5;&ssz1'2m1t:. Wt1ei.§':s:.::" {E13 value of Servicte. {er §3L1§'}"JOS€ifS {}§E1SS€3SS.IT[Ef3I1E'i is r<2qui:*eci is 135: %.: %:?»re21sse{i 01" de(:re21sst?d is 2-: c;:.2t3s1.i{>11 that ;'€E21Ii:*5 c:E§z'c':%C%;'.}y M; 'E§'§€ xsaitxc Qf §<:r*vin.::r: for pz:.I'p£>:~3af9,.,' L[}et:e-%rm§:':ai,ic>:'1 <}fI*a1.e of dug: in ;'e:é1{iVcjr1'€Q 'i§<;<:iL:Ad<V3b i <:£ete:°>:1:ina*{.io1"; of 3 qL:est.£<)n K£'?1€;§T21€;1'.VV_A.E%.I"1.f}% '§§%:i"i,?i{?x'§ " whether the process if arly VE.E"I"i:é1v::€f'I'5{.€1f{(.3"f{}Fiﬁ <:cni i'e 2m10u.111T£-3 to mxable SSW-i.§?€ O17'V':i'o'{; §1§iE1._§'f f;haé'Sc.:*v1;:e rendered during that przjcess are vf::3§:. W0 aid faﬂ wjthm.

the meaI1i1:1g, Of«i'.h€"-f3Xp§§&3SSiQ§E '~.:14<-:A'f;~€I:'_'~1..I_3i1'1eL'i«:'.011 of the rate of duty of t:x{:j_s(:._ sr é,--E¢:3~.._i%a1:2€: '0.I: -the goodss for the purposess of assessrnenég of d1;1--1;y" izseé-.'i:Ii Sé3Cti0r1 356(1) and Section 35L[b) 0i't1fg§é';Ag;t,. '.1Z"he1jéf0re,'i,'h_e phrase "scam of 1.ax" éoes net rraeaxs. §1':f;:cf}tiG1*;j<«:f_'ii2:,;*§ payafbie becausse what. is the tax payaiﬂe £13., §'§'a'_:_:'LEé3:::§:a},>;?{}>§«:%' i$ dscided by the 1egi.<_312:;i'.Ln"e. iZ}r1<:e $.hai, is p;'€:¢'t+"s<:rib7€{?.-Vﬁy {M3 Zegisslattzsre in the Act the C£)E,Ei"ll €.a,:t1n@'a;, Si'; in .' ;udgr:1m'i. and 2111.6? Q1" m«::=d'if3,-* the ssaid rate of 1.29;. The C0:.::"& ' VE:*sgz.$..*:':<} ju1".i.s{Ei::"{.§{}:1 £10 g«:> §1'"i':(} ihéj <':::>;'1'<2<?i.1'1ess5 0:' (}'{.hE:£"W'§Sf3 sf i'23.'{Z{'f <3? ﬂax ;}e1},-?ab§€'*: in 'ilhﬁ', 361138 éhsé ramzé §1'é:i3{:;'i§3e& by the E-;x-~/""'4".

414 1e.§§i:a-s1211.u'r€.§r1 31:27 {_'.EiS€ of I'5'i:121:1::e éxaéi, 1994, '{'h€ .'{'8l€;"."~{?{§7..i;€«%3~¥f'\?'i(T£? tax: §}E1}/'I:?lb}€? is 1J;.r1if0m1 :10 212E §.he E$<fR='i{'.€E§. I'f":'z1T_1':'35{;£" {2- LE1"1d€'I"z'5[.0Od in the 361136 if. is 3L1g;gt_3_é3i€,;L s<:§;:{.i6ii-3;'":3G"V2:'hd has rm appi1'»;?:21§1'_Ur: at all {<3 VS2;::g:.:V%;I 'e1:3 §11f1i*1'p1"€3§'.*c3.tiQi'% vs:(}u'1::i 1'-:::'m:1e1' S%;:;v§'L*E.q.sV1'2 :~s~:>'f'2i:f"éi$"apg)}}}i:3.g gum-Visians sf Section 356 :~~g;§u1§da%i§ -i qiiiﬁn there is 1.10 provision. in €.'r1.e .§:1eie::1"n1i:1at.i0r1 of the afomsaid ciis?§3't"fi':€"§5.' 3"I"1'2ﬁ:« "i:§1ten.dr11ent. of the the rate of tax means;

only ggayzible or 3. f1"a<:ug-;; is mus L1S§.a1i nable , _ 'V *

36. .. ' 'E3_1:"V()2:d.1y i§hé 'f'o1§owi'ng disputes do not fall. with.ir1 . - ilhff€i1fTi'E§d'iCi,f:OTi Q§§7£ig}§ Cmiri, L£E?.d€"{° Secztion 35{g} of the Adi» :"Ec2:}'_'v_v..__ i;?.ié;j:J::t:e re3ia,i.ing £0 she service 5,a;«: payabie an ejaray ' 3eruz'c:«s3/ zzaxabie semicra.

" viii? '£'f2.e value of thee éaxable servicejbr {he purposes 9]"

a3se3srner1.:,.

{C} A a'.z's;pu.§::-:> as {,0 ?,'§E{'3 c:Za$s;i{€{:a.€:ic2r2 Cff gervicrgsx , %;/ 43$ {oi} W}'1e,>.2',I'1<;>r :}2.<}se? s~:(3mf:.'e<<; e::re covereri. by c:.n.'~::jte=3zis;/;{"i.<:er2 na:}I::zL']'7z1:*.aI,z°<m or riot; * . ~ {8} E»-'i/'hef;her the vczlute Qf S€?"L£*iC{;'S j'¥;)r {fie }r§f_L:.*;::}os~;<F:a§:.? Qf asses;srnenI.' is requ2'._rfr3.d _ Z39 _--be" " ~.i._r:.r:rrki3r1S€3ci or "

<f1.ec:r€c:;sed.

(I? "file q:.w:--:I.fc)r1 qf' z_:.2E'zeihei=._ ::1.i3:.g,; serz:;_::£:é'vare'=.'I.éw:a?:i,€ swvicsss or not ' 7 < = * {Q} W}1.{»2i.her an ac{;:vit,;;____1}§'€;_ sa:7"vi.Ce r'er1deri1'ig acii.v£{:y or no{., so as .:(}*::;1"::rc1c:£T lebg; ;;j;f"E>>:3_rvice Z4a?'x'. (1:1) Wheiifler" a p:1'rAI'i('t:izEé':1':: 'ﬁttli within, which heading, su:i::%1.e:adir1g=._Q}""Se:éi:i0f1 65 [I 05} Of the S§3:"m'._{j(§ .AcI.:, 19951' LuI1£:':h_jdg;f 'inIjz':s "'{:axab£e servi.Ce", 3?. "fi':*'c:--r:a%'i;__1;}1e afoi*'esaid' disﬁussion, it clear that an 0rderV':Vv1w>21:3sr2d" '7":;>'jv.ii_ {hf-f~_'P;p_§3£?I§21'L€ T1*ibu11a1 mlaiing to the deter1nina.ti0z1 0? C§i"I'~f'._S"[iVOf} haxring reiatiorz to the rate of service J;axes"c}.1i_i,0 i;,h'=3 vahxe of s<~:'rvic:es«: it): the purposes of V' 'e..:3_s'%::s:8fn§<:*:1:41:23 is the S'up:'<;?mr: Couri. u1"u:1e1:' Secticm 35L{'b) of If:h.%;_ -- i.(;1 ihe Bligh. Ccmﬁ. ur1«::§e"r Se{:*;.i0n 35$}. .' .38; w The i.11iem%{>11. behind i.}f:iss bif'u.r<:at.é(:n sf jurisc1icti:}:1 ' 'A.f:jé:f--:23$:?e11 i,h.e Apex C0221': 21:£";{*i i.}:1€ §~§§;g;%2 C{}'{1E'§l seem-S £0 be éhzii.

-m0rs <3£'£,€;*; {ham mgii, 22:1}-' d€'.{":if:'5i()2'E on '{J:u~35se azriiirssgz-13'.é 23,-sggseeztfus 4&6 mm. 0113:; ai'£'e<éiss {tie §'£E§.f3'§'§;".;'E%~1. cf {he p;2z1'§:7ie:e~%s :'6':"1.£i<:%:f;f.:;:<? é1=x{i.<:es;

W118 are pzzriiesss £0 3: c!i:spr;'t'.e, béiil also :0 Lbs 'E'.hosse SC§V§{'.€'S tE*:1"0:_2g11<}z:_£ the ('.(}L1§'§'{,1TyD._" In _--:af by Pa:'1i2*:1ne:*:1;.ary 1eg.i.:;iat.§Q1.1 iv Viéé"-?f'§"i§:i;%f;f)r:v;i£.%.:i '. ':')i.f.'L2r<:tati<m in f{>m":.i):1g;' E?2?.£3.l€>,'V%':_'V"';3:V;.'1C¥ V§je;'é%a.a2s€ * Gpirxigm which p<)$ssift)1e.; would "£52,-wy from place to plants' E5 r;1"'c£<A-:1u*J~_T<32.:_ft>:f;if:g'vv%,{:*:i'fQr.rni1y in me iﬁtvy of service tax {h}'f':L1ghﬁLift":'"§Li%€::"fT(3'€;?.§};i}':g; '€§ﬁ&'. (L$£"iS€qL1€1'1[.§y to $436 that the ihe P.2u'1i21rz1e11%'[ has vcst=3c1V__ﬂj;:ev disputes wiih the Apex C0L1r'£;__ 'Fhcr¢£"ci;fe;._'we srqé-..21 poiiczy unc§er1ir1ing this; 'oifurcatien, of the: L;asrissiicii0ﬁ"..Vbs3fﬁI§'é1§. the Apex Cami and the High CQL§ff.s.},A11 0t.':1§:f r:1ai13.ers Qther them what ES sci: out above, A i1"é;i:=:ts;--r3_ to the inciividuai S€5F\-"'§{',€3 ;}1"c)vide'1's and all ._d:§.}3g311t;3§'~._§3aé%;é3£:i' an E1SS€S$ﬁ"1Eii":§, orﬂerze which have ai.i.3:i:r;€d .§'iﬁ'e1iii3g_'; ';~3u--. C'E': 2139 {he 'i0@r1s:fi1:.:~:s {.0 which meg; are €1'1f§§']&'.C§ to, refainééss; dL1éy d'ra1wbacks5, r€be1E'.es, eats." 1?»-*lr1icI*1 :"e§.a,i:€ $0 a pz;r'i.§{:ui2z§ mam ui"a<:EZ'ur{;:r fans; wi::E2i:'; that jU§"iSdi{?"i',§{'>H of '::%:<-_* Higah. "VC0-1_1I'%-$Q in Giher 'X-'iJ{}3't:§S £211. dis}:>m=3:s-3 en'm:1a§;%z1g§ f:'s::sm the <};'d<:z's ﬁg i/" '1 // 48 {mm GE.,Gf3)§999 ':0 SE 33.2804. 'E'1"1s3 aassessaa was-3 r€:§;£:isjyé<1_Vi[(> pay S:§(iI°\f'i€.".f{3f 'tax of Rs. i ,5"f._03§2'?4--G0. E~i{}'w£3've1', %::%.§ ﬁ:1'i<i_' --<i:_§1"£.§v_f. 2:. sum r3f£~1$.5¥3,2'i2;64--GO. "i'i3f: Shari. p:ggﬁr31€§:i. \.va":5.. u {G i;'.h<: eXi.€2:;§'. of R.s.'i.£3¢8'.2;.,(}iG--O@. ifs. s§1f1<):jx5;' {i[:3g{1gé'~-§"4ic:i':~c:¢V 'wag:-4; isssued (Eiaimmg the ssaici a;11c>L1':2f§'i':e &1SSé3"i%S€€*.'{iC:«§}53§S'fid€E{;i tiwxi.' the entire amoum: Y€{':€ip§.$ c:21nn_:_):f'-£16 --SL1bj€tt:.i§;d' is Sje'rxri<:;<é %;a.>:; as part of the a.n1Gu11"L' i;§§~\,.o'x:'; acic0z;;_x':.i "e.i'§ei:11b111*$abie experxses. According is the i3GS'1'Vc:i:*cs.r~.:i'z1r;--.i,h.§: £é{;<:.2i'::1'<;--.:~:;eI°vic:ess for which the 'payn1e'm'..--'iés..reciféiyed in izadia 3§'1',(3€}?iY"§T'f?.ib1€ fan-zign exathange is f3X€'1"{1 1_Z_f_L'_€d "Vf{fdni'.:_gL.he x%:'r1d.':o;%' sf' 's%:1*\?'i§,c.t<5: tax under Se.ct":0n 86 of the 1~"i:i1a11-Ci: demanci of d.}.fi'e1'eni.ia'1 tax is u.11sLisi.air:21b1e bG.t.h"'vI§1:,_fi';§:fi't;'s and 0;'; the ground of 1imit1a'£.i0':1. Thy-':_§:(}bjf:C{iO}.'1V"Gff_{YES asses:-;e<-2 was over--m1«3d and demazsd was . isegucdi . Tt1é~.{irs"1 appe11a?;€ 21uih.orii.:a; the Cummissiorzer of " .Ap§.:eaE:3 "ujp §§{?e§.::i {,h&', demand ar1<:': diSfIE§S£':'»f';'.d éhe apgx-ta}. = 4C?' The Tribxmai ar<:<:*1.3ted the £12139 of the assesaséze amzi §;

sé';:::;:":%.,<5i«:i:;>: éhi: :«=::2m1.ex. %/ aw' b5; aha ;1;.>p<a1§aa.e '1' *iE:~:2.n.2':}: §'§{§§Cﬁ§1.§§; 'mail {ha is EEK)? liable 52?}

41.. As is; zfiézar f2'(>:1T1 the 5 2..:e5st:i<3:"1ss sf law fz'21mec'L 'ghee E quesstiozl t'.i:a1%;. is £10 be Ci€fCi(I€r:1 by ibis; C<>'L.1;"'iL. ii} {his =;ippez1.i. is xx»*hé3t}1er §c:n:' £1152 pL:.1°pose: (Ff lssxzyimg 5::é3rv'ie:*:e 1,e1x,_....t"§1e..'{:{igsé;V:*r=;c:§. made has {,0 be r<:%ad in é.c:E.0 01" has; ms be bifuf{:gz1;.e:§§;=.f61' (3%;-.hé::"' va1':1<::us-3 :~;e.r'v1'.<:es and whethei' 1..}"i€ Eiéésiissee-:' i.sg_-" r;:.1t'.itied 51:3» T exemption f:'0:11 paiyxm-311$. of S€ﬂYi(?:{§~_.§,ﬁQK_ in p ;p: *sAa'x;1ar1c'V£::.".fajVS152:

n0'{iifi(:a1ti0t1 New/99 dated,:"*-:z8.0;2.'a999,} 3 daiéd 0904,1999 and 21/2=o<3~.3_ d211'.»ed' 2nf§;1,vvi".--2_O03.A}é1}'3a1*'f.4i"r<i>:r1:1 other isssur-:3.

42. ._ qr1.<_§Sti_QnS 1"e1aU-3 to det.erm§nat;.ion 01"ra'1e of duty p*aya?3£e,"--eri'tii}eIi*;c::.it, of <3xe'mpt.i0:1 21.11661" r1oLifi(:at;io1A1..

rFh'C:'5E"h€l",7€ to ?b:=:,__de'cidVé;d by 'ihfi Apex. Comft in em appeiai to be 1; ja*:';i1_er :Sec:ii0:a 354, of {her Cemrai E:»<;.cise Acts 1944 z:::*;€i§ HG: b'_gz_§.i3f:v§"-Eigh C/{§U.E"¥_' in an exgpziaii p:"e.fer:'<3<:i under S€{',f.i{>I1 353%} 0»? i:1<:s:"'C<;%n%:'1'aE E3? "{ZiiS€ Act. 1944. 'E"he're1'0re the Eezarneéi ' CQ::.nssE:§.f0r the zxsssasee is _;7ustifE€.é in <:s::'r1.t.enc§:::";g them. {his V;3;§1>--g:--::éﬁ gpsri-:2§'s%:°':*ec:§ by the E2;ev€é:'";u:3 ssheziéerlggizzg %';,he zmcier gsasssszi S 5, in gzzy s€s2:°*;,.-'i.a:e '£.a1.x; §'{'§§'(ﬁI{°E'.;'5§. 21225? }TI€I12i1i.}--' :;~me:i se%{.ti§?z.;;"v:--?{é:«i.{i'€3 _ é.1";é>; levy sf dL.1§y Elild <ien1a11ci 'm>t.i<7e is 110%, I}'12Ei¥1i,E1iI?.g;i1E331E*}5%;:i:{}Ffi".1;¥T}i£?.b C0z..1rL ..

43. 'I'he:'ei'0r»az xrwz z1:'::._vG'iT_ éhe A{'1f§i"2E2id~§17_€{i'n:.(}'§:s.'i1j1.i EB} {E};-:~1V1'§' the p'reseI1t «';1§)p€f&1 prefﬁfred L1_r1r,§<"-.:vr_Sr:_;:i,ie1§ "S558 the ACE. is ncrt mainta;'.nab1e bei'oi'<:*~ f:O:;1i';t.; " ffhe appeai is to be preferred to Thff';'§:'1,1}:)i'6if1}§é"€€§;§1I;'£"L1}1'd;3'E'_S'{%{éf:i€}1"i 35~L of the Act'. ALéc01'di11g1.y.--the,j a;f)§>_<;:e1i _di$113E:§.--:>£$€§. Nd :€0stS.

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