Section 14(1) in The Customs And Excise Revenues Appellate Tribunal Act, 1986
(1)Save as otherwise expressly provided in this Act, the Appellate Tribunal shall exercise, on and from the appointed day, all the jurisdiction, powers and authority exercisable in relation to an appeal against--(a)a decision or order passed by the Collector of Central Excise as an adjudicating authority;(b)an order passed by the Collector (Appeals) under section 35A or section 35E of the Central Excises Act; 1*[(bb) a decision or order passed by the Board or the Collector of Central Excise under section 35EA of the Central Excises Act;] (c) a decision or order passed by the Collector of Customs as an adjudicating authority;(d)an order passed by the Collector (Appeals) under section 128A or section 129D of the Customs Act;(e)[ a decision or order passed by the Board or the Collector of Customs under section 129DA of the Customs Act,] [ Inserted by Act 29 of 1988, Section 16 (w.e.f........). ] in which the determination of any question having a relation to--(i)the rate of duty of excise for the time being in force, whether under the Central Excise Tariff Act or under any other Central Act providing for the levy and collection of any duty of excise, in relation to any goods on or after the 28th day of February, 1986; or(ii)the rate of duty of customs for the time being in force, whether under the Customs Tariff Act or under any other Central Act providing for the levy and collection of any duty of customs, in relation to any goods on or after the 28th day of February, 1986; or(iii)the value of goods for the purposes of assessment of any duty of excise in cases where the assessment is made on or after the 28th day of February, 1986; or(iv)the value of goods for the purposes of assessment of any duty of customs in cases where the assessment is made on or after the 28th day of February, 1986, is in issue or is one of the points in issue.Explanation.--For the purposes of this sub-section, the determination of a rate of duty in relation to any goods or valuation of any goods for the purposes of assessment of duty includes the determination of a question--(a)whether any goods are excisable goods or whether the rate of duty on any goods is nil;(b)whether any goods fall under a particular heading or sub-heading of the Schedule to the Central Excise Tariff Act or the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) or the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978) or fall under the First Schedule or the Second Schedule to the Customs Tariff Act, as the case may be, or that any goods are or not covered by a particular notification or order issued by the Central Government or the Board, granting total or partial exemption from a duty of excise or customs, as the case may be;(c)whether the value of any goods for the purposes of assessment of a duty of excise or customs shall be enhanced or reduced by the addition or reduction of the amounts in respect of such matters as are specifically provided in the Central Excises Act or the Customs Act.
