Customs, Excise and Gold Tribunal - Delhi
Arson Industries And Ors. vs Collector Of Customs on 12 September, 1985
Equivalent citations: 1986(24)ELT86(TRI-DEL)
ORDER G. Sankaran, Member (T)
1. By this application, the Departmental Representative has contended that the present appeals do not involve any dispute having a relation to the rate of duty or the value of goods for the purpose of assessment to duty. It is, therefore, urged that these appeals should appropriately be heard by the concerned Regional Bench and not by this Special Bench.
2. We have heard Shri A. S. Sundar Rajan, Departmental Representative for the department and Shri Aruneshwar Gupta, Advocate, for the appellants. Shri Sundar Rajan, took us through the impugned order and explained that there was no determination either of the rate of duty or the assessable value in these orders. Shri Aruneshwar Gupta, on the other hand, contended that the determination of the correct classification of the goods under the Import Trade Control Schedule would also effect the classification of the good under the Customs Tariff Schedule.
3. We have carefully considered the submissions of both sides. The impugned orders do not touch upon or determine any issue having a relation to the rate of duty or value for the purpose of assessment to duty. In fact, it is seen that there is no prayer in the appeals seeking determination of the classification or assessable value or any question having, a relation thereto. We are therefore, of opinion that these appeals do not fall within the jurisdiction of Special Bench 'C' to hear.
4. In the circumstances, the matter is placed before the President for directions.